Labor intensity of the production program. Calculation for the planning department of the standard labor intensity of the annual production program by profession and grade using MS Excel tools. Determination of the labor intensity of the production program

What is the formula for the labor intensity of work and why should this indicator be calculated? This coefficient is important for several reasons: it shows how efficiently the enterprise is operating, and also serves as the basis for the development production plan for the next reporting period and allows for more efficient resource management.

The term "labor intensity" usually denotes the ratio of resources and the time spent on their production. It is usually measured in man-hours. Sometimes the word "development" is used as a synonym for the concept. The calculation of this coefficient allows you to achieve the following goals:

Calculate how much labor and time is needed to create a unit of finished goods.
Identify in which areas resources are being used productively and in which areas need optimization.
Identify weak links in the technological process.
Determine if there is room for improvement in performance.

The term "labor intensity" usually denotes the ratio of resources and the time spent on their production.

The formula for calculating the labor intensity

How to calculate the labor intensity? To do this, you must use the following formula: the working time of production of a certain number of products divided by the number of manufactured goods. Let's consider the formula and calculation example in more detail.

To start the calculation, you need to establish the exact amount of time that was used to produce a certain volume of products. This information is taken from timesheets. From of this document the number of man-hours is revealed - units corresponding to one hour of working time of one person.
To calculate the number of man-hours, you need to add up all the hours worked by all employees. Let's say the company employs 5 people, their working day is 8 hours. For one shift, the number of man-hours is 40 (5 people x 8 hours), for a working week - 40 x 5 = 200.
Next, you need to determine the total cost of all goods produced for a specified time (services provided, and so on). This number must also be taken from the documentation.
To calculate the labor intensity, you need to divide the number of man-hours (first item) by the total cost of goods or services (second item). The resulting value is the labor intensity of a unit of production.

Let's consider the calculations using a specific example. During an 8-hour working day, 5 employees produced 100 units of goods at a cost of 80 rubles per unit. We count in stages.

Number of man-hours: 5 people x 8 hours = 40 man-hours.
The total cost of all products: 100 units of production x 80 = 8,000 rubles.
Labor intensity factor of production: 40 / 8,000 = 0, 005.

How to interpret the coefficient

Now you know how to find the labor intensity factor.

The lower the value of the coefficient of labor intensity is obtained, the higher is labor productivity.
This indicator must be monitored over time - it must decrease, that is, labor productivity must grow. If it takes less time to produce the same volume of products, then the technological process has been optimized, and the professional skills of the workers have improved.
If, on the contrary, the value of the indicator has increased, you need to find a reason that impedes production. These can be problems with equipment, new raw materials, a novice worker, and even a general decrease in motivation in the work collective.
It is necessary to compare the value of the coefficient not only with the previous values, but also with the planned ones. That is, on the basis of the data received, it is necessary to prepare a plan and lay in it an equal or slightly more reduced value of labor intensity for the same reporting period.

What affects labor intensity

The value of this indicator is influenced by a very significant number of factors. To correctly analyze the data obtained, you need to know and take into account all the influencing factors.

Each individual production has its own list, but the most common are:

The professionalism of the staff.
Well-organized technological process, comfortable working conditions.
Timely supply of raw materials.
No problems with infrastructure and communications (no power outages, cleaned access roads, and so on).
Motivation of employees, mood in the team and decent wages.

What is the specific labor intensity calculated for?

Specific labor intensity is a value that shows how much time is spent on the production of one unit of products (goods, services). Let's see how this ratio is calculated. It is inversely proportional to labor productivity and is calculated by dividing the number of workers by the amount of work in monetary terms.

Example: 5 workers in 1 shift produced 100 units of products at 80 rubles per unit. We already know that the labor intensity factor will be 0.005. And what is the significance of the specific labor intensity? 5/8000 = 0.000625.

Is it possible to calculate the labor input for the production program

Labor intensity production program- an important factor, which will show how many man-hours will have to be spent on the implementation of the entire production plan. It can be both planned - that is, calculated before the start of the program, and final - to estimate how many man-hours were spent on the production of a given amount of products in fact.

It is not difficult to calculate this coefficient - you need to multiply the amount of products provided for by the plan by the time spent (in man-hours) for the production of one unit of goods. For example, a production program assumes the production of 1000 units of products, at a cost of 2.5 man-hours per unit. 1000 x 2.5 = 2500 man-hours.

Economists distinguish several types of labor intensity.

Varieties of labor intensity

Above are the two most common types of production in practice: production and specific. However, economists distinguish several more types of labor intensity:

Technological labor intensity implies an assessment of the time spent by all workers.
Maintenance, on the other hand, shows how much time was spent on auxiliary workers.
Production - is the sum of the values of technological labor intensity and maintenance, that is, the time spent by the main and auxiliary workers.
Management - records the time spent by process managers.
The construction of an object is a special case of labor intensity, it shows how many man-hours will be spent on the entire process of building an object.

How to calculate labor costs

The entire amount is called labor costs Money payable to employees for the reporting period. The formula for labor costs is pretty simple. It is necessary to multiply the average annual number of employees by the average salary of one employee.

For example, let's calculate the cost of wages per month for an enterprise where 15 employees work, and the average salary is 27 thousand rubles. 15 x 27,000 = 405 thousand rubles. If you need to get the value for the year, then the cost per month must be multiplied by 12: 405,000 x 12 = 4,860,000 rubles.

How to optimize labor intensity

The main result of the calculation of production should be the analysis, which will show which components of the technological process need to be improved. Of course, for each individual enterprise, the optimization paths will be different, but in general, the following options can be named:

increasing the professionalism of employees, retraining;
introduction modern technologies and innovation;
improving logistics;
analysis and improvement of the technological process;
use of better quality raw materials.

Conclusion

The calculation of the labor intensity is necessary for competent planning and optimization of the production process. Based on the data from the primary documentation, it is possible to calculate all the coefficients of labor intensity - specific, technological, maintenance, management. However, after carrying out the calculations, it is important to identify the factors that negatively affect the operation of the enterprise and plan for their elimination.

The labor intensity of production sets the value of such indicators as the number of personnel and labor productivity, therefore, the calculation of labor indicators must begin with justifying the planned labor intensity of the production program. The number of personnel and its composition will determine the payroll fund. Labor intensity production program calculated as the amount labor intensity of each product (work) multiplied by the planned volume of its output (work production). Labor intensity of production includes partial labor capacity: a) technological (Tm) - consists of the labor costs of the main workers; it is calculated by production operations, parts, assemblies and finished products; b) service (T0) - reflects the labor costs of auxiliary workers engaged in the maintenance of production; its calculation is carried out for each operation, product or in proportion to the technological labor intensity products; v) production(TPr) - amounts labor intensity technological and service for the performance of each unit of work and their entire amount; d) management (Tu) - reflects "spend! labor of managers, specialists and other employees; part of such costs that are directly related to the manufacture of products are directly attributed to these products, another part that is not directly related to the manufacture of products , refer to them in proportion to the production labor intensity.

Total labor intensity of the production program(TP) includes all labor costs for the manufacture of each product and their entire amount. It is determined by the formula m ^ t + T + T ^ T + T. Distinguish labor intensity normative, planned and actual. Regulatory labor intensity determined on the basis of current labor standards and labor standards. It is used to establish the total amount of labor required for the manufacture of individual products and the implementation of the entire production program. Regulatory labor intensity annual production program calculated according to the formula I please _ y-g Yigod p.p.n w g "/ = 1 where Tsh is the floor of the share labor intensity production of a unit of the i-th product (, 1st service); В ™ 1 - the planned number of production of 1 products (works, services) in natural units during the year (if the calculation is carried out for another calendar period, for example, a quarter or a month, then accordingly labor intensity of the production program for a quarter or month); i - the number of names of products (works, services). Planned labor intensity newly developed products must correspond to its standard value. For products already produced in the past period, it differs by the amount of reduction in labor costs planned through the implementation of technical and organizational measures.

Reduction calculation labor intensity such production program taking into account the timing of the implementation of office technical measures, they are carried out according to the formula t Г where Тп,], Тт2 - full labor intensity»The th product (work, service) before and after the implementation of organizational and technical measures to reduce it, respectively; В, 2 - the planned volume of output of the i-th product (work, service) in natural units, calculated for the entire planning period; Сд, - duration of measures to reduce labor intensity 1st product (work, services), month in the year; К „- calendar period (12 months). The actual labor intensity reflects the amount of labor costs for the released volume of products (performed volume of work, services). It is calculated to analyze production, to identify reserves for reducing labor costs. From settlements labor intensity the validity of the calculations of all other labor production indicators; therefore, the calculations require highly qualified developers.

For headcount planning calculations are needed: the balance of the working time of one average employee, numbers workers by category - managers, specialists, other employees, workers; average numbers industrial production staff by category staff. Then the budget of working time for the enterprise for the planning period is established. The time budget should correspond to the labor-intensiveness of the production program. The balance of working time (planned and actual) is a useful (turnout) fund of working time of one employee as a whole for the enterprise and for its subdivisions. The calculation of the planned balance of working hours includes five steps. Step 1. Calculation of the calendar fund of working time - annual, quarterly or monthly, which is determined by the number of days in a year, quarter, month. Step 2. Calculation of the nominal fund of working hours for the corresponding period by deducting from the calendar fund of days off and holidays(for discontinuous production) or days of absence from work in accordance with shift schedules (for continuous production). Step 3. Calculation of the useful (attendance) fund of working time in days by deducting from the nominal fund all legally established planned day-to-day absenteeism, such as: recurrent and additional vacations; maternity leave; study leave; absences ^ due to illness; other absenteeism permitted by law. Absenteeism from the administration, absenteeism and day-long downtime are not planned. Step 4. Calculation of the average length of the working day, For this, the average values of the reduction in the working day are subtracted from the established length of the working day: due to the reduction in the length of the shift at night, interruptions in the work of nursing mothers, the reduction in the duration of the shift when working in heavy, harmful, stressful, especially difficult, especially harmful and especially stressful working conditions, reduced working hours for workers under 18 years of age. Downtime and overtime are not planned. Step 5. Calculation of the effective fund of working time for the calendar period in hours. To do this, the average working day in hours is multiplied by the useful working time in days. To analyze the degree of actual use of working time in the past period, the actual balances of working time are calculated (see form 17.1). List number of staff is determined by the number of employees hired for permanent or temporary work for a period of one day or more for each calendar day.

Average payroll number of staff for a month, quarter, year (person) is calculated as the arithmetic mean of the list numbers for each calendar day of the period adopted for the calculation according to the formula where Chs - p - 1 = 1 list number of staff for each day of the calendar period, person; number of days in a calendar period.? Indicator Plan Fact 1. Calendar fund of working hours, days. 2. Holidays to weekends 3. Nominal (personnel) fund, days. (p. 1 - p. 2) Absenteeism - - total, days Including: regular and additional leave, study leave, sick leave, maternity leave, absenteeism, allowed by law absenteeism with the permission of the administration, truancy - 5. All-day downtime, days. 6. Useful (attendance) fund of working time, days. 7 Overtime hours, hours 10. Real working hours, hours (item 7 - item B + item 9) 11. Real (affective) fund of working time of one employee, hours (item 6 x item 10) even numbers piecework workers (people) are carried out according to the formula оШ1 "" SD "Н ^ ФПЛК ^" where Opl is the planned volume of production in physical terms, units; - the planned production rate per unit of time, units. Calculation for each workplace numbers temporary workers serving various equipment, carried out according to the formula Chll - A ^ YxK p-lovr „„ „where A is the number of devices, machines, units; - С - number of shifts; ^ K, - the ratio of the nominal fund of working time to the free time; НХ is the maintenance rate according to the plan (the number of pieces of equipment that can be serviced by one worker), units. If the workers cannot be assigned the scope of work or maintenance rates, their the number calculated by the number of jobs. At the same time, a list of jobs is drawn up, the needs of workers for each of them are determined and multiplied by the number of jobs. For medium and large enterprises, planned the number employees are found for each of their functional groups based on standards numbers employees. After calculation numbers employees are staffing table... At headcount planning employees use centrally developed standards for various management functions. Among them: general (line) management of the main production (NL); development and improvement of product design or product composition (NK); technological preparation of production (NT); provision of production with tools and equipment (Ni); standardization and normalization of products, technological processes and other elements of production (No); operational management of the main production (NP); repair and energy service(Nr. 0); improvement of the organization of production and management (Nl.y); product quality control (NCC); technical and economic planning(N.,); material and technical supply, cooperation and sales of products (H ^; operational management of the main production (Ni); organization of labor and wages (Notes); accounting and financial activities (NB); recruitment and training of personnel (NG1.K); security labor and safety (Нт.б); economic services (Нх); general office work (Нд). Standards numbers are established on the basis of taking into account factors that affect the amount of work performed by employees. The number of factors is usually reduced to 1-3. For example, according to the function "Organization of labor and wages", one factor is taken into account - the number industrial production a person la; on the function "Technical and economic planning"- two: the number of jobs in the main production and the price of fixed assets; for the function "Material and technical supply, cooperation and sales of products" - three: the number workers; the number of names of standard sizes of basic and auxiliary materials, semi-finished products, purchased products and manufactured products; the number of suppliers and consumers. Using the methods of mathematical statistics for each control function, a dependence of the form Hp = p / is established, where Hp is the standard numbers for this control function; K - coefficient taking into account the level of organization and mechanization of managerial labor, etc .; X, Y, P - values of factors; a, b, / - exponents. Calculations are made for each group of specialists: technologists, mechanics, power engineers, economists, accountants, managers of various specializations, etc. Calculated on the basis of standards the number employees can be adjusted depending on the characteristics of the enterprise.

49) Methods of planning labor productivity

Index labor productivity reflects the degree of production efficiency. If the leaders of the enterprise are interested in ensuring its competitiveness, then one should not neglect the measurement labor productivity, and then planning a promotion labor productivity. The methods are based on productivity planning the enterprise takes into account the factors of efficiency growth labor and identification of reserves for its growth. Growth factors in detail labor productivity and reserves for its growth are discussed in paragraph 4.3. Are planned following indicators productivity labor: the growth of output (hourly, shift, daily, monthly, annual) as the ratio of planned output to the baseline (actual), expressed as a percentage; reduction of the labor intensity of the production program (labor intensity of the product, work, service) as the ratio of the basic (actual) labor intensity to the planned one, expressed as a percentage. A possible reduction in the labor intensity of the production program is calculated for each item of the plan of organizational and technical measures to improve production. Based on the calculated amount of the reduction in labor intensity for all positions, the growth in hourly output is calculated. It is determined by the ratio of the labor intensity of the planned volume of work, calculated according to the actual costs labor, to labor intensity, taking into account its reduction as a result of the implementation of measures to improve efficiency. The calculation is carried out according to the formula Pchas = - ХІ00-100, Ті where П ^ is the percentage of growth of hourly output; T0 - the complexity of the planned volume of work, calculated according to the actual costs labor, man-h / rub .; T, is the labor intensity of production, taking into account the cost planned reduce costs labor, man-h / rub. If the total labor intensity is calculated, then the overall growth of output is determined by multiplying the indices of its growth as a result of a decrease in labor intensity and an improvement in the use of working time. If the enterprise takes into account only the technological or production labor intensity, then the total growth in output is calculated taking into account the change in the proportion of the main workers (for the second case, all workers) in the total workers in the planning period compared with the reporting by multiplying the indices. The calculation is carried out according to the formula P = /, -x100-100, ~ C0 where GT is the percentage of growth in output per worker; 11 - growth index of hourly output as a result of a decrease in labor intensity; 12 - index of growth of output as a result of improved use of working time; C ~; the main workers (or all workers) in the total number of workers in the planning period; C0 - specific gravity main workers (or all workers) in the total number of workers in the reporting period.

The result of a decrease in the total labor intensity is taken into account when calculating the planned number of personnel of the enterprise. Possible enlarged planning method performance labor in certain areas of technical progress. It is based on calculations of the dependence of growth labor productivity on the size and direction of investment in production, as well as the relationship between the dynamics of the indicator labor productivity and the dynamics of electricity, energy and capital-labor ratio labor. This method used to roughly predict growth rates labor productivity for the long term. The essence productivity planning method by factors is to identify their influence on the growth of productivity labor based on the definition of the conditional number of released workers, which is determined by dividing the actual volume of production by the planned output. The release of the notional number of employees is the difference between the notional and actual number of employees. First, the number of employees is established based on the planned volume of production and output achieved in the reporting period. The savings in personnel in the planning period are then determined. Having calculated the personnel savings, the planned number of employees and the planned growth are calculated labor productivity according to the following formula \ -a where P is the planned growth labor productivity; a- relative savings in the number of employees (industrial and production personnel); Ai - the estimated number of employees, determined on the basis of the planned production volume and the development of the base period. The change in the number of employees as a result of an increase in the technical level of production is calculated by the formula a _ ("n-" b) Vya ... ХІ00, БбКб where ій, ^ - costs labor per unit of production in natural or value terms before and after improvement (basic and planned), norm-h or man-h; Vn is the volume of production in value terms, planned for release after improvement, rubles; Bj - the annual fund of working time of one worker in the base year, h; K6 - the basic factor of the performance standards. Reducing labor intensity is achieved by reducing labor costs as a result of improving the use of working time and * as a result, saving the number of employees. The change in the labor intensity of products also occurs under the influence of changes in norms. The savings in the number of time workers as a result of an increase in service standards, taking into account the timeframe for the introduction of new standards, is determined by the Nob formula.

b ^ ob.fact where 0 „is the planned amount of equipment, pcs; НЦв.5, Н0б 4а1П - service rate, respectively, before (basic) and after (actual) introduction of new standards. Significant growth reserve labor productivity consists in reducing the loss of working time, about 2 / h of which are intra-shift downtime, of which about 70% is due to poor organization and maintenance of workplaces. In addition to intra-shift losses of working time, it is equally important to reduce daily losses. These include absenteeism due to illness, absenteeism with the permission of the administration, absenteeism and loss of the whole day. The release of the number of employees as a result of a reduction in absenteeism is calculated by the change in the useful fund of working time in the planned period compared to the baseline: eeedtsch, 2 Dp where D6 is the number of days worked on average by one worker in the base period; Дп - the number of days scheduled for working by one average worker in the planning period; Вр - the proportion of workers in the initial number of industrial and production personnel,%; H „- the initial number of personnel, people; 2ЭЧ - the planned economy of the number, calculated for all groups of factors, people. The economy in the number of employees due to the growth in production is determined by the formula Ech = Ch6 (DCh-7): 100, where Ch is the number of PPP without the main production workers in the base year, people; I - planned growth of production volume,%; ДЧ - the necessary increase in the number of PPP (without the main workers), adopted for the calculation in connection with the increase in production. The change in the number of workers and the labor intensity of products is influenced by an increase or decrease in the share of purchased semi-finished products and components (PI) in the total volume of production. The change in the number of workers due to this factor is determined by the formula O _ K6 ~ Kp p 4 100- / Cd where K6, K „is the share of cooperative deliveries in the volume of production of the base and planned periods, respectively,%. When calculating the volume of cooperative supplies calculated in current prices, it is necessary to recalculate into constant prices according to the conversion factors adopted for this or directly according to the price tags. Based on the change in the number of employees for all factors, the change is determined labor productivity.

Planning funds on wages involves the determination of the required wage fund (FZP) and the average wage for various categories of workers. The payroll for a certain period is the amount funds, necessary for wages all employees of the enterprise during this period. The payroll is calculated on the basis of the production program of the enterprise, the planned number of employees by profession and the level of qualifications, the established rates for piecework, the planned budget of the working time of one employee, the current tariff rates and tariff scales, the forms and systems used wages, existing d payments and allowances, bonus provisions. The hourly payroll consists of wages piecework workers at piece rates, time workers at wage rates, as well as payments for work at night, to unreleased foremen for the leadership of the brigade, etc. payment adolescents for shorter working hours; and mothers for breastfeeding breaks. Downtime payment, payment marriage through no fault of the employee, payment for deviations from normal working conditions are not included in the planned fund, but are reflected in the reporting fund of daily wages. The monthly payroll consists of a daily wage fund, pay time of regular and additional vacations, compensation for unused vacation, d payments for the length of service, fulfillment of public duties, payment severance pay upon dismissal, wages of workers sent to other enterprises or studies, etc. Payment for day-long downtime is not planned, but is taken into account and included in the monthly wages reporting fund. Annual payroll is defined as the sum of monthly payroll. It makes up the entire payroll of the enterprise. Businesses should control the relationship between productivity gains labor and an increase in average wages. The first, as a rule, should grow at a faster rate than the average wage. The value of wages per unit of production and its cost depend on this ratio. Increase in productivity labor at the planned rate of growth of wages, its share in the cost of production and the level of decline in self-value can be determined using the following formula: P-S (100 + salary) + salary | Uzp where P - S - zp - planned productivity growth labor.%: planned cost reduction,%; planned growth of average wages,%; the share of wages in the cost of production.? The planned payroll must be increased by the amount of the expected growth in inflation in accordance with the procedure for indexing wages adopted at the enterprise in connection with the growth of retail prices for goods and services.

In small enterprises and some part of medium-sized enterprises, the planned WIP can be determined by the direct counting method. Initially, the individual payroll is calculated for each workplace, taking into account the obligations of the employer to the employee in accordance with the employment contract concluded with him. The amount of the wage bill for jobs forms the planned wage fund of the enterprise. The enterprises also use the consolidated method of planning the FZP, in which the planned number of employees is multiplied by the planned average wage for the enterprise. The average wage depends on the employer's policy in the area of wages. V payroll includes accrued amounts wages both in cash and in kind (when part of the wages is issued in the form of products manufactured by the enterprise) form, e payment and allowances, bonuses, other systematic payments ( payment food, housing, fuel, etc.), if they are provided for at the enterprise. With the method of enlarged planning payroll, the calculation of its value (rubles) is carried out according to the formula ФЗПп = ФЗПГА.П / С [, Зп, where ФЗПп is the planned payroll of the enterprise personnel, rubles; ФЗПС - basic salary fund of the enterprise personnel, rubles; - index of the number of employees at the enterprise; / cf31] - the index of average wages in the planning period. Calculations according to the specified formula should be carried out for each functional group of personnel: employees (managers, specialists and other employees), workers (main and auxiliary), etc. planning FZP based on the tariff and running-in to it. To do this, determine: the average tariff rates for pieceworkers and time workers; average monthly salary of employees; additional earnings (basically this is the amount of wages in excess of the tariff part of it due to overfulfillment of norms labor) to the tariff or salary; savings in wages and salaries as a result payment on sick days there and maternity leave from the social security fund; nominal working time fund. Average hourly wage rates for pieceworkers and time workers are determined by divisions by summing up wage rates for groups of workers and dividing this amount by the number of workers in each group. Average hourly rate wages workers as a whole for the enterprise (rubles) is calculated as the weighted average (by the number of workers) value of the average tariff rates in individual divisions of the enterprise: t sr "? H | where T<.>labor, reduction and elimination of payments caused by defects, deviations from technology, etc.

p. Saving the RFP for the time when payment made from background social insurance(for the time of illness and maternity leave), is calculated using a coefficient that is calculated by dividing the annual number of absenteeism due to illness and maternity leave by the annual number of attendances and absenteeism. After calculating the payroll ratios for each group that has the same nominal working time fund, they are determined by the formula ФЗП = Тav x FRVGOD.Н0М x Кпр х Кек х п, where Тw is the average hourly wage rate for the enterprise, rubles; FRVgod.nom - annual nominal working time fund, rubles; Кпр ~ coefficient of running-in to the tariff; KK - coefficient characterizing the savings of the wage fund for the time when payment is made from social insurance funds; I am the number of workers. When calculating the coefficient KprIr for employees, it is taken into account payment them for technical training of personnel and temporary substitution. At medium and large enterprises, a combined method is used planning FZP - direct account in combination with the normative method, when the share is set funds for payment labor in the price of products either as a percentage or in absolute terms. When calculating the standard based on the basic initial data, the actual wage consumption is adjusted for the planned ratio of the average wage growth index to the productivity change index labor according to the following formula: nz. „~ ZPrx x / Cp zp. / пт, where ЗПра1.х - actual expenditure of wages, rubles; / Ср Зп - growth index of average wages; / Fri - index of performance change labor. Standard wages are determined by calculating the wage fund required to fulfill the production program and dividing it by the indicator of the volume of production. Salary standards are applied for no more than two to three years. With more long term their use, the calculation error increases. The planning of the FZP using the considered methods has significant drawbacks, since it is carried out on the basis of the achieved level. With this planning the enterprise is not interested in reducing wage funds and seeking their rational use. More accurate is the standard for the increase in the wage bill for each percentage with an increase in the volume of output. It is calculated based on actual data for previous periods. The growth in production volumes should be assessed in comparable prices, and the growth in the wage bill - minus its growth due to inflation. By dividing the increase in the wage bill for two or three years by the increase in production volumes, the standard for the increase in wage wage is obtained by 1% of the increase in the volume of production.

certain products. Reasonable labor standards make it possible to establish the required number and professional qualification structure of the enterprise personnel, which is of great importance for saving the most important resource of any activity - labor. Without relying on labor standards, it is impossible to choose the right strategy and tactics for managing production and conducting an entrepreneur on the market.

11.6. PRODUCTION CAPACITY OF THE ENTERPRISE (SHOP, AREA), CALCULATION PROCEDURE
is determined by the formula where T - X is the effective fund of time for the enterprise (workshop), 1 is the labor intensity of manufacturing a unit of production. To determine the production capacity, the maximum possible fund of equipment operation time is taken, taking into account the type of production - discontinuous or continuous. The production capacity of a workshop (site) equipped with the same type of equipment can be determined

14.2. DETERMINATION OF PERSONNEL NEEDS
determining the need for personnel, it is necessary to take into account the following circumstances: the need for the release of personnel in connection with an increase in labor productivity, a decrease in production, downtime, etc.; the need to increase the number of personnel associated with the expansion of production; the need for personnel replacement by years of the planned period in connection with layoffs, leaving for

STATE REGULATION OF INVESTMENTS AND STRUCTURAL POLICIES
certain principles. They are not permanent and depend on a particular stage of development of the country's economy and the transformations outlined in it. At present, further consistent decentralization of the investment process on the basis of the development of various forms of ownership, increasing the role of internal (own) sources of accumulation of enterprises for

18.2 Enterprise personnel management services
determination of personnel requirements for a certain period of time; X assessment of future labor requirements; X evaluation of the proposal work force based on the analysis of current resources, taking into account losses due to staff turnover; X development of an action plan to prevent anticipated shortages or surpluses of the labor force. Personnel department: organization of recruitment and selection of personnel; Well input to

17.1. OBJECTIVES AND FORMS OF LABOR PLANNING
determination of the required number of personnel of the enterprise, including workers, specialists, managers and other employees by specialties, professions and level of qualifications; establishment of tasks for recruitment, training, retraining and advanced training of personnel; calculation of the amount of funds for the remuneration of personnel as a whole for the enterprise and divisions; establishment

17.4. LABOR PRODUCTIVITY PLANNING METHODS
determination of the conditional number of released workers, which is determined by dividing the actual volume of production by the planned output. The release of the notional number of employees is the difference between the notional and actual number of employees. First, the number of employees is established based on the planned volume of production and the output achieved in the reporting

13.2. Features of international marketing
a certain specificity, generated by the peculiarities of the functioning of foreign markets and the working conditions on them, gives international marketing features that you need to know. Foreign markets typically require knowledge of foreign languages, deal with unfamiliar and often unstable local currencies, face legal and political uncertainty, and

19.1. Ferrous metallurgy
To a certain extent, it has lost its significance, although steel is undoubtedly the most important structural material and is in high demand in the market. Thanks to this, the world metallurgy, having survived a period of painful structural crises and overcoming the period of survival in the 80s, managed to maintain and strengthen its place in the renewed structure of the economy. The dynamics and nature of these processes in different

2. Mechanism market economy
certain basic conditions. What are these conditions? The overwhelming majority of goods and services are sold on a paid basis. Products have substitutes. Products and their substitutes compete with each other on the basis of consumer properties and cost comparisons. All other things being equal, those who have lower production costs and higher product quality gain benefits. Demand itself expresses needs

The labor intensity of the production program is calculated as the sum of the labor intensity of each product (work) multiplied by the planned volume of its output (production of work). Labor intensity of production includes partial labor intensity:

a) technological (T t) - consists of the labor costs of the main workers; it is calculated for production operations, parts, assemblies and finished products;

b) service (T 0) - reflects the labor costs of auxiliary workers engaged in the maintenance of production; its calculation is carried out for each operation, product or in proportion to the technological complexity of products;

c) production (T pr) - the sum of the technological and service labor intensity for the performance of each unit of work and their entire amount;

d) management (T y) - reflects the labor costs of managers, specialists and other employees; part of such costs, which are directly related to the manufacture of products, are directly attributed to these products, the other part, which is not directly related to the manufacture of products, is attributed to them in proportion to the production labor intensity.

The total labor intensity of the production program (T p) includes all labor costs for the manufacture of each product and their entire amount. Distinguish between normative, planned and actual labor intensity. The standard labor intensity is determined on the basis of the current labor standards and labor standards. It is used to establish the total amount of labor required for the manufacture of individual products and the implementation of the entire production program. The planned labor intensity of newly developed products must correspond to its standard value. For products already produced in the past period, it differs by the amount of labor costs reduction planned through the implementation of technical and organizational measures. The actual labor intensity reflects the amount of labor costs for the produced volume of products (the volume of work performed, services). It is calculated to analyze production, to identify reserves for reducing labor costs.

The validity of the calculations of all other labor costs depends on the calculations of the labor intensity. performance indicators, therefore, the calculations require highly skilled developers.

Personnel planning

To plan the number of personnel, calculations are needed: the balance of the working time of one average employee, the number of employees by category - managers, specialists, other employees, workers; the average number of industrial and production personnel by category of personnel. Then the budget of working time for the enterprise for the planning period is established. The time budget should correspond to the labor intensity of the production program.

The balance of working time (planned and actual) is a useful (attendance) fund of working time of one employee as a whole for the enterprise and for its divisions. The calculation of the planned balance of working hours includes five steps.

Step 1. Calculation of the calendar fund of working time - annual, quarterly or monthly, which is determined by the number of days in a year, quarter, month.

Step 2. Calculation of the nominal fund of working time for the relevant period by deducting from the calendar fund weekends and holidays (for discontinuous production) or days of absence from work in accordance with shift schedules (for continuous production).

Step 3. Calculation of the useful (attendance) fund of working time in days by deducting from the nominal fund all legally established planned day-to-day absenteeism, somehow; regular and additional vacations; maternity leave; study leave; absences due to illness; other no-shows permitted by law. Absenteeism with the permission of the administration, absenteeism and all-day downtime are not planned.

Step 4. Calculation of the average working day. To do this, subtract from the established length of the working day the average values of the reduction in the working day: due to the reduction in the length of the shift at night, breaks in the work of nursing mothers, the reduction in the duration of the shift when working in difficult, harmful, stressful, especially difficult, especially harmful and especially stressful working conditions, reduced working hours for employees under 18 years of age. Downtime and overtime are not planned.

Step 5. Calculation of the effective fund of working time for a calendar period in hours. To do this, the average working day in hours is multiplied by the useful fund of working time in days. To analyze the degree of actual use of working time in the past period, the actual balances of working time are calculated.

The payroll number of personnel is determined by the number of employees hired for permanent or temporary work for a period of one day or more for each calendar day. The average headcount for a month, quarter, year (people) is calculated as the arithmetic mean of the headcount for each calendar day of the period adopted for the calculation

If the amount of work or service standards cannot be established for workers, their number is calculated by the number of jobs. At the same time, they draw up a list of jobs, determine the need for workers for each of them and multiply it by the number of jobs.

For medium and large enterprises the planned number of employees is found for each of their functional groups on the basis of the standards for the number of employees. After calculating the number of employees, the staffing table is drawn up.

When planning the number of employees, centrally developed standards for various management functions are used. Among them:

■ general (line) management of the main production

■ development and improvement of product design or product composition (H to);

■ technological preparation of production (NT);

■ provision of production with tools and equipment (N and);

■ standardization and normalization of products, technological processes and other elements of production (N st);

■ operational management of the main production (N p);

■ repair and energy services (N ro);

■ improving the organization of production and management (NL.y);

■ product quality control (N qc);

■ technical and economic planning (N.,);

■ material and technical supply, cooperation and sales of products (Not);

■ operational management of the main production (Ni);

■ organization of labor and wages (H from);

■ accounting and financial activities(Nb);

■ recruiting and training of personnel (N G1. K);

■ labor protection and safety (N tb);

■ economic services (H x);

■ general office work (N e).

Headcount standards are established on the basis of taking into account factors that affect the amount of work performed by employees. The number of factors is usually reduced to 1-3. For example, according to the function "Organization of labor and wages" one factor is taken into account - the number of industrial and production personnel; for the function "Technical and economic planning" - two: the number of jobs in the main production and the price of fixed assets; for the function "Material and technical supply, cooperation and sales of products" - three: the number of workers; the number of names of standard sizes of main and auxiliary materials, semi-finished products, purchased products and manufactured products; the number of suppliers and consumers.

Calculations are made for each group of specialists: technologists, mechanics, power engineers, economists, accountants, managers of various specializations, etc. The number of employees calculated on the basis of standards can be adjusted depending on the characteristics of the enterprise.

Labor productivity planning methods

The labor productivity indicator reflects the degree of production efficiency. If all managers of the enterprise are interested in ensuring its competitiveness, then one should not neglect the measurement of labor productivity, and then planning to increase labor productivity. The methods of planning labor productivity at an enterprise are based on taking into account the factors of growth in labor efficiency and identifying reserves for its growth.

The following indicators of labor productivity are planned: the growth of production (hourly, shift, daily, monthly, annual) as the ratio of planned production to the base (actual), expressed as a percentage; reduction of the labor intensity of the production program (labor intensity of the product, work, service) as the ratio of the basic (actual) labor intensity to the planned one, expressed as a percentage.

A possible reduction in the labor intensity of the production program is calculated for each item of the plan of organizational and technical measures to improve production. Based on the calculated amount of the reduction in labor intensity for all positions, the growth in hourly output is calculated. It is determined by the ratio of the labor intensity of the planned volume of work, calculated according to the actual labor costs, to the labor intensity, taking into account its reduction as a result of the implementation of measures to improve efficiency. The result of a decrease in the total labor intensity is taken into account when calculating the planned number of personnel of the enterprise.

An enlarged method of planning labor productivity in certain areas of technical progress is possible. It is based on calculations of the dependence of labor productivity growth on the size and direction of investment in production, as well as the relationship between the dynamics of labor productivity and the dynamics of electricity, energy and capital-labor ratio. This method is used to roughly forecast the growth rate of labor productivity in the long term.

The essence of the method of planning labor productivity by factors is to identify their influence on the growth of labor productivity on the basis of determining the conditional number of released workers, which is determined by dividing the actual volume of production by the planned output. The release of the notional number of employees is the difference between the notional and actual number of employees. First, the number of employees is set based on the planned production volume and output achieved in the reporting period. The savings in personnel in the planning period are then determined. Reducing labor intensity is achieved by reducing labor costs as a result of improving the use of working time and, as a result, saving the number of employees. The change in the labor intensity of products also occurs under the influence of changes in norms.

Payroll planning

The planning of funds for labor remuneration involves the determination of the required wage fund (FZP) and the average wage for various categories of workers. The wage fund for a certain period is the amount of funds required to pay all employees of the enterprise during this period. The payroll is calculated on the basis of the production program of the enterprise, the planned number of employees by profession and the level of qualifications, the established rates for piecework, the planned budget of the working time of one employee, the current wage rates and wage scales, the forms and systems of remuneration used, the existing surcharges and allowances, bonuses provisions.

The hourly payroll consists of wages for piecework workers at piecework rates, for time workers at wage rates, as well as additional payments for night work, for unreleased foremen for leadership of the brigade, etc.

The daytime payroll includes an hourly wage fund, additional payments for adolescents for shorter working hours and mothers for breaks for feeding a child. Payment for downtime, payment for marriage through no fault of the employee, additional payment for deviations from normal working conditions are not included in the planned fund, but are reflected in the reporting fund of daily wages.

The monthly payroll consists of a daily wage fund, payment for the period of regular and additional vacations, compensation for unused vacation, additional payments for length of service, fulfillment of public duties, payment of severance pay upon dismissal, wages of workers posted to other enterprises or studies, etc. Payment for day-long downtime is not planned, but is taken into account and included in the monthly wage reporting fund.

Annual payroll is defined as the sum of monthly payroll. It constitutes the entire payroll of the enterprise.

Businesses should control the relationship between productivity growth and average wage growth. The first, as a rule, should grow at a faster rate than the average wage. The value of wages per unit of production and its cost depend on this ratio.

The planned payroll must be increased by the amount of the expected growth in inflation in accordance with the procedure for indexing wages adopted at the enterprise in connection with the growth of retail prices for goods and services. In small enterprises and some part of medium-sized enterprises, the planned WIP can be determined by the direct account method. Initially, the individual payroll is calculated for each workplace, taking into account the obligations of the employer to the employee in accordance with the concluded with him labor contract... The amount of the wage bill for jobs forms the planned wage fund of the enterprise.

The enterprises also use the consolidated method of planning the FZP, in which the planned number of employees is multiplied by the planned average wages in the enterprise. The average wage depends on the employer's wage policy.

The wage bill includes the accrued amounts of wages both in cash and in kind (when part of the wages is issued in the form of products manufactured by the enterprise), additional payments and allowances, bonuses, other systematic payments (payment for food, housing, fuel, etc. .).

The wage rate is determined by calculating the wage fund required to complete the production program and dividing it by the production volume indicator. Salary standards are applied for no more than two to three years. With a longer period of their use, the calculation error increases.

The planning of the FZP using the considered methods has significant drawbacks, since it is performed on the basis of the achieved level. With such planning, the enterprise is not interested in reducing wage funds and seeking their rational use. More precise is the standard for the increase in the wage bill for each percentage of the increase in the volume of output. It is calculated based on actual data for previous periods. The growth of production volumes should be estimated in comparable prices, and the growth of the wage bill - after deducting its growth due to inflation. By dividing the increase in the wage bill for two or three years by the increase in production volumes, the standard for the increase in wage wage is obtained by 1% of the increase in the volume of production.

Main literature

1. Mazin A.A. Labor economics. - M .: Unity-Dana, 2014.

2. Labor Economics / Ed. THEM. Alieva, N.A. Gorelova, L.O. Ilyin. - M .: Yurayt, 2011.

3. Personnel management / Ed. E. B. Morgunov. - M .: Yurayt, 2011.

4. Genkin B.M. Economics and Sociology of Labor. - M .: Norma, 2009.

5. Zavelsky M.G. Labor economics. - M .: Paleotype Logos, 2010.

6. Kapelyushnikov R. The end of the Russian labor market model. - Moscow: Liberal Mission Foundation, 2009.

7. Rofe A.I. Labor market. - M.: KNORUS, 2010.

additional literature

1. Policy of income and wages / Ed. P.V. Savchenko, Yu.P. Kokin. - M .: Jurist, 2009.

2. Ostapenko Yu.M. Labor economics. - M .: INFRA-M, 2006.

3. Enterprise Economics / Under. Ed. V.M. Semenova. - M .: Center for Economics and Marketing, 2011.

4. Chernyak V.Z. An introduction to entrepreneurship. - M .: Vita - Press, 2009.

5. Borisov E. F. Economic theory: A course of lectures for university students. - M .: Society "Knowledge of Russia", 2009.

6. Economic theory / Ed. Bazyleva N.I., Gurko S.P. - Minsk: BSEU, 2011.

7. The course of economic theory / Under total. ed. Chepurina M.N., Kiselevoy E.A. - Kirov: MGIMO Ministry of Foreign Affairs of the Russian Federation, 2010.

8. Marshall A. Principles economic science... In 3 volumes. Per. from English / Ed. O. G. Radynova - M .: Progress, 1993.

9. Samuelson P. Economics. In 2 volumes. Per. from English - M .: Algon, 1992.

10. Ovchinnikov G.P. Macroeconomics. - SPb .: ETIS, 2011.

11. The political economy of modern capitalism / Ed. Torkanovsky V.S. - SPB .: SPb UEF, 2012.

12. Shishkin A.F. Economic theory. In 2 volumes - M .: Vlados, 2012.

Periodicals

Journals: "Economics of the agro-industrial complex", "The Economist", "Regional Economics", "Economic Analysis", "Problems of Economics", "Social Policy and social partnership"," Economic policy "," Regional economy ".

Antique production method in the sources. L .: Publishing house GAIMK, 1933.S. 554.

Scientific organization of labor and management / under total. ed. A.N. Shcherbania. M .: Economics, 1965.S. 270.

1. Determine the complexity of the production program and the number of workers required. The complexity of the production program is determined by the expression:

where is the production volume of the annual program, pcs; - labor intensity of a product unit, n / h.

slave. Hours

2. Determine the cost of materials consumed to manufacture a unit of the product. The data is taken from table.

3. Determine the cost of materials consumed for the manufacture of the annual release program by the expression:

4. Calculate transport and procurement costs for one product and for the annual production program.

5. Calculate the cost of electricity and fuel for technological needs for the production of a unit and for the annual production program by the expression:

where is the power of the installation, kW; - operating time of the installation, h; - the cost of electricity, rubles;

Lighting and heating costs, rub.

where is the average cost of an hour of work, rubles; 8 - the duration of the working day, hours; 22 - the number of working days per month.

A. Standard salary, taking into account additional payments (50% of accrued wages, including bonuses) is determined by the expression:

B. Additional salary (56.4 of the standard salary) is determined by the expression:

B. Wages of basic workers, taking into account district coefficient defined by the expression:

D. The monthly wage fund, taking into account deductions for social needs (34% of the standard and additional wages of industrial workers) is determined by the expression:

E. The annual payroll of one welder is determined by the expression:

as well as labor costs (from payroll) for the manufacture of one product according to the expression:

7. Determine the technological cost of one product and the annual production program. The technological cost of one product is determined by the expression:

The technological cost of the annual program is determined by the expression:

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This section assumes the following technical and economic calculations:

1. Determination of the labor intensity of the production program.

2. Calculation of the required amount of equipment, its planned load and the required number of employees.

3. Calculation of the one-time costs required for the construction of a new building, where the unit is supposed to be located.

4. Calculation of the amount of material costs.

5. Determination of the annual wage fund of employees.

6. Calculation of the general production costs of the unit.

7. Determination of the size of non-production costs.

8. Calculation of the amount of total costs associated with the production and sale of products.

9. Calculation of the cost and prices of manufactured products.

10. Calculation of expected revenue, profit and profitability indicators.

Initial data for calculations are given in Appendices 1 and 2.

2.1. Determination of the labor intensity of the production program

Before calculating the labor intensity of the production program in accordance with the table. 1 app. 1, an initial production program for the manufacture of eight types of products in physical terms (estimated production volumes) corresponding to the code of the student card or student's record book is established. The same table shows the basic production volumes, in relation to which in table. 2 shows the labor intensity and the category of performing operations of the technological process per unit of production.

The calculation of the labor intensity of the production program of the new division begins with the determination of the coefficients of reducing labor intensity ( Kij), reflecting the excess of the calculated production volumes over the basic ones:

where i - product type index, i= 1.8 (determined by the numbers of the last and penultimate digits of the record book in accordance with the data in Table 1 of Appendix 1);

npi- estimated production volume i-th type of product, pcs;

nbi- the volume of production corresponding to the basic version of the production program i-th type of product, pcs.

Calculation of the labor intensity of the production (calculation) program ( Tij) in standard hours (LF) by i- by type of product and j- for the type of work, taking into account the reduction factor, it is made according to the formula

(2)

where - labor intensity of production of a unit of production i-th type by j- by the type of processing, low frequency.

The average values of the coefficients of reducing labor intensity and work categories are calculated. Labor intensity reduction factor by type of work ( Kj) are calculated as a weighted average:

. (3)

Average tariff category j-th type of work ( Pi) is calculated for the entire scope of work (production program) of the workshop according to the formula

(4)

where Pi- tariff category j-th type of work i- by the type of products.

The calculation results should be summarized in the following table.

Table 1

Labor intensity of the production program

Product type		Scope of work, pcs	Type of work
	Name	settlement








Overall for the program
Labor intensity reduction factor by type of work
Labor intensity reduction factor by type of work
Average wage category of work

The calculation of the planned labor intensity of the manufacture of products (unit, commercial output) is carried out in three stages:

analysis of the level and structure of the actual labor intensity of products in the baseline and reporting periods in order to identify reserves for its reduction;
determination of a possible reduction in the labor intensity of manufacturing products in the planned period, taking into account the factors and sources of labor cost savings identified in the analysis process;
calculation of the planned level and structure of the labor intensity of manufacturing a unit of output (work) and the planned commodity output.

I. The first stage of planning labor intensity is analysis of its level and structure in the baseline and reporting periods. In the process of such an analysis, it is necessary to identify all the main factors under the influence of which the level and structure of labor costs in the base period has developed.

The analysis is carried out in the following areas.

1. Study of the organization and maintenance of workplaces in all structural divisions firms. Organization and maintenance of workplaces includes: providing workplaces with energy, raw materials, materials, semi-finished products, tools and devices; adjustment, readjustment and repair of equipment; product quality control; sanitary and hygienic conditions of workers, etc. job service ratio(K 0), calculated by the formula

where РМ У - the number of jobs for basic workers with satisfactory service; РМ 0 - the total number of jobs for the main workers.

2. Division and cooperation of labor. This direction involves the analysis of the effectiveness of the construction of work processes according to functional, professional and qualification characteristics. The criterion for the effectiveness of such a division is the reduction in total labor costs. In the process of analysis, it is necessary to identify the possibility of combining professions, functions and specialties, multi-station service. The degree of efficiency of the division of labor can be estimated division of labor(K rt), which is calculated by the formula

where T n - duration fulfillment of rm workers not provided for by the task of work during the shift, min; T with- duration of a work shift, min; H - the number of workers in the section, production line.

The effectiveness of multi-station service can be estimated by maximum number of machines(machines) per worker, which he can serve with the most rational use of his working time and the time of the equipment. Such a calculation can be made according to the following formulas: a) during manufacture various products in conditions of serial production

b) when servicing machines with continuous delivery of finished products

where is the sum of machine-free time and, accordingly, the sum of the worker's employment time on all machines, machines, min (/ ms - machine-free time is the time during which the worker is free from machine maintenance); g op - the operational time of each machine tool, machine (defined as the sum t MC + t 3); K d- coefficient used to take into account micropauses and possible deviations of the actual busy time from the average values; K sz- the coefficient of coincidence of the time of employment of a worker on one of the machines (machine) with the stop of other machines, machines ( K sz >1).

where t n- the time of interruptions in the operation of the machine, caused by the performance of auxiliary work on other serviced machines, min.

3. The effectiveness of techniques and methods of labor. This direction provides for the analysis of the effectiveness of dividing the production process into operations, techniques, movement and micromovement, which is the object of labor rationing.

A quantitative indicator of the progressiveness of the applied techniques and methods of labor can be scope of implementation of technically sound standards(D xn):

where / n is the technically justified standard of time for the manufacture of a unit of the i-th type of product (work) for a given period, h, min; OP, - the amount of the i-th type of product produced during the given period, in the corresponding units; T n - the total standard labor intensity of the products produced for a given period of time, calculated according to all types of norms, h.

The state of this problem can be judged by level fulfillment of production standards (K ext):

where Фф is the actual expenditure of working time for the manufacture of a given quantity of products, h.

4. Labor motivation. Analysis of the effectiveness of the system of material and moral incentives in the firm is a relatively independent problem. On this stage it is important to identify how the overfulfillment of production and service standards, the introduction of technically sound standards, the impact of overfulfillment of standards on the quality of products and work is stimulated. Improving the incentive system is an important reserve for reducing labor intensity. The indicators that can be used to assess the effectiveness of the incentive system are the staff turnover rate, average wages, the share of payments from the consumption fund in the average wages employee, the number of absenteeism, the amount of loss of working time, etc.
5. Personnel qualification. The qualification of personnel is characterized by many parameters: the average category of workers, work experience at a given enterprise, the proportion of personnel with higher and secondary specialized education in the number of PPPs, the amount of costs for training and advanced training of personnel in the costs of the enterprise, etc.

Comparison of the average category of workers with the average category of work performed, for example, gives grounds to judge how much the qualifications of workers allow them to perform work of this complexity and whether there are reserves for reducing labor intensity by improving the qualifications of personnel.

Use of worker qualifications can be estimated by the corresponding coefficient (K uk):

where Pp is the average category of workers by divisions of the firm; P with - the average category of work performed by them.

6. Working conditions. The working conditions that determine the level of labor costs are characterized by the production environment: sanitary and hygienic, psychophysiological and socio-psychological factors. Their influence on the possibility of reducing the labor intensity of manufacturing products in the planning period can be assessed using expert assessments. Total quantitative characteristics of working conditions (K y t) is calculated as the geometric mean of particular indicators characterizing working conditions for individual factors:

where - index of compliance with actual working conditions

normative for this factor (illumination, temperature, gas content, etc.); NS - the number of factors.

7. Discipline of work. The level of labor discipline can be assessed on the basis of the state of its individual components: technological, production and labor discipline. Technological discipline reflects the accuracy of compliance with the modes, sequence and methods of conducting technological processes for manufacturing products. Its level is determined by the size of the marriage, the number of detected cases of deviations from the established technology. Production discipline provides for the exact implementation of all measures of tactical and operational calendar plans, compliance with labor protection and safety regulations, etc. Its level is determined by the number of unfulfilled or unfulfilled planned tasks. Labor discipline implies strict adherence to the rules of the internal work schedule... Its level can be assessed by the loss of working time due to the fault of the performers. Analysis of losses due to violations of labor discipline makes it possible to identify reserves for reducing the labor intensity of products and works.

At the stage of analysis, the structure of the labor intensity of products and works is established: the ratio of its individual types.

In planning, it is customary to distinguish between the following types of labor intensity.

Total labor intensity of products(T n). The total labor intensity of manufacturing products includes the sum of all costs of living labor of all categories of workers of the industrial production personnel of the company:

where T c - the labor costs of the main workers-contractors (part of the technological labor intensity); T pv - labor costs of the main workers-time workers (the second part of the technological labor intensity); T 0 b - labor intensity of production services; T y - labor intensity of production management; T x - technological labor intensity of production; T pr - production labor intensity (the sum of the technological labor intensity and the maintenance labor intensity).

When planning, indicators of complete workshop and factory labor intensity of production.

(T pr) includes the labor costs of all main and auxiliary workers. Technological complexity(T x) is determined by products, technological redistributions and types of work as the sum of labor costs of the main workers-traders (T c) and labor costs of the main workers-time workers (T pw):

The technological complexity of manufacturing products should not include labor costs for performing work that are not profiling for a given company.

Labor intensity of production maintenance (T 0b) includes the sum of labor costs of auxiliary workers in the main shops and all workers in auxiliary shops and services engaged in servicing production. The complexity of maintenance includes the amount of labor costs associated with the implementation of the following production maintenance functions:

organizational and technological (T o6i);
auxiliary technological (T about2);
maintenance of equipment, mechanisms, apparatus in working order (T obz);
production and maintenance of technological equipment (T about4);
maintaining buildings and structures in working order
(t „b5);
production control (T obb);
transport and loading and unloading function (T about?);
supply of energy, fuel (T b);
ensuring labor protection, safety measures and industrial sanitation (T 0 b 9);
acceptance, storage and delivery of valuables (T o6iq);

Preparation and improvement of future production (You ;,):

Labor intensity of management(T y) is defined as the sum of labor costs in the field of production management carried out by all categories of industrial and production personnel (except for basic and auxiliary workers, whose labor costs are part of the technological labor intensity and labor intensity of production maintenance).

The labor intensity of production management includes the labor costs of administrative and managerial personnel, all categories of engineering and technical workers and employees, junior service personnel, and fire-guard workers. This also includes the labor costs of these categories of workers associated with the preparation and improvement of production in the future.

From the point of view of the functions performed, the composition of the elements of labor costs included in the complexity of management can be presented in the following form:

where T y] - technical management (scientific and technical development, technical preparation of production, instrumental, repair and energy facilities); T y2 - control economic activity(consolidated forecasting and planning, economic analysis, accounting and control economic activity); T uz - management of material resources (material and technical support, sales, transport and storage facilities, commercial activity, marketing); T u4 - personnel management and social development(provision of personnel, housing and communal services and other objects of social infrastructure, personnel development); T y5 - information support; T - security (protection of trade secrets, patent science, fire and guard protection, jurisprudence, labor protection, safety and industrial sanitation); That? - linear and operational production management; T y ^ - other functions that are not included in the above groups.

The structure of the total labor intensity of the product is shown in Figure 10.5.

In planned calculations, there are laboriousness of manufacturing one product(type of work, service) and labor intensity of commodity release.

Depending on the base on which the indicator is calculated, there are regulatory, planned and actual labor intensity.

Standard labor intensity it happens calculated(technically sound) and payment. The payment labor intensity, as a rule, is more than the calculated one; on its basis, the current piece rates are calculated. Discrepancies between the calculated and payment labor intensity are reflected in the rate of development of production capacity and the rate of development (implementation) of technically sound standards. Actual labor intensity differs from the payment one in that it includes various unaccounted downtime and loss of working time. These differences are reflected in the rate of implementation of production standards. At this stage, comparative analysis different types labor intensity (Table 10.2), reserves of its reduction in the planning period are revealed.

Rice. 10.5. The structure of the total labor intensity of products

A special problem in the preplanned analysis is the determination of the actual total labor intensity (actual labor costs) of a unit of production (T Pf). If there is appropriate accounting, the actual total labor intensity can be determined through the actual technological complexity(T Tf).

Table 10.2

Analysis of technological complexity in 20 .....year

product name	Type of labor intensity, standard h			The actual
product name	Estimated	Payment		labor costs
	Estimated	meaning	to the estimated		to the estimated
Reducer A
Reducer B

by gearbox group

T Tf can be determined in the most general view according to the formula

where Ff is the fund of actually worked time by the main workers (pieceworkers and time workers) in a given period, man-h; OPF- the actual volume of production for the given period in kind.

In diversified production, the fund of hours worked with respect to each type of product is distributed in proportion to the labor costs of business workers (according to time norms) or in proportion to the number of workers employed in the manufacture of various products.

In the absence of data at the enterprise on the actual hours worked for individual products, the actual technological labor intensity of a unit of production can be aggregated according to the following formula:

where t H- normative technological labor intensity of products (including labor costs of all main workers), standard hours; K nv - the average rate of fulfillment of time norms (output) by the main workers-deals and shift tasks by the main workers-time workers for a given product (or average for a group of products, operations).

Production labor intensity(T prf) at this method calculation of the total labor intensity is determined by the formula

where K in is a coefficient determined by the ratio of the actual number of auxiliary workers (H in) to the number of main workers (Cho).

Total labor intensity accordingly calculated by the formula

where K U p is a coefficient determined by the ratio of the number of employees of the management apparatus (Ch y) to the number of workers (Ch p).

I. At the second stage of planning the labor intensity is determined by its possible reduction in the planning period. Special attention should be given to that part of the reserves that can be realized without large investments, for example, by reducing downtime and waste of work time, due to improved planning and coordination of business processes. In the plan to reduce labor intensity, such reserves are included in the first place. Then all activities of the technical and technical plan are analyzed. organizational development... For each event, factors and sources of labor cost savings are written out from the calculations of economic efficiency. Taking into account the time of implementation of measures, a possible decrease in labor intensity in the planning period is determined. Moreover, planned calculations are carried out separately for the estimated and payment labor intensity. The calculation results are summarized in Table 10.3.

The basis for planning the reduction of labor intensity is technological complexity, since the main types of labor intensity, as a rule, are calculated relative to its value. The calculation of a possible reduction in technological labor intensity is carried out in the context of the main technical and economic factors adopted in calculating labor productivity (see paragraph 10.3).

The total amount of reserves for reducing the technological labor intensity of the product due to the revision of the time standards (AT Ti) is calculated by the formula

where fa t n- the time limit for execution j-th operation in the baseline and planned period, respectively, normal-h, min; NS- the number of operations of the technological process of manufacturing the product for which it is planned to revise the time norms.

In various types of production, the time standard, in addition to the operation, can also be set on a product, part of a product (part, assembly unit), work, service, etc. If the normative technological labor intensity is set for a part, an assembly unit, then when calculating the technological labor intensity, the time rate must be multiplied by the applicability of the part (assembly unit) in the product ( q). Applicability is understood as the number of parts, assembly units that are structurally included in the product. The reserve for reducing labor intensity for a product is calculated in a similar way:

Reduced labor costs as a result increase in service standards() is calculated by the formula

where N b, N p is the service rate for the th workstation, respectively, in the baseline and planned period; F p - planned time fund of one worker, h; K d - coefficient taking into account the duration of the event.

The change in the share of cooperative deliveries by technological labor intensity is estimated using the formula 10.85. At the same time, a decrease in cooperative deliveries in the planned period necessitates the manufacture of components on our own and, accordingly, an increase in the normative technological labor intensity (Ts n).

In aggregated calculations, a decrease in technological labor intensity due to changes in the share of cooperative supplies(AT Xs) is calculated by the formula

where DK P, DK b - the share of cooperative deliveries in the gross (marketable) production of the company, respectively, in the planned and base period,%; T Tg - technological labor intensity of a product or commodity output in the base period, standard hours.

The calculation of changes in technological labor intensity due to changes in the specific weight of cooperative supplies should be carried out in planned calculations only for those products, works, services, technological redistributions, parts, assembly units, semi-finished products for which it is planned to change the conditions of cooperation.

For works for which there are no norms of technological labor intensity, a decrease in labor costs as a result decrease in the number of workers from the conduct of innovative activities can be determined by the formula

where Ch b and Ch p are the normalized number of workers, respectively, in the base and planned periods.

The overall reduction in technological labor intensity is calculated as the sum:

Table 10.3

Technical and organizational development plan _at 20 G.

(not named organizer)

Chapter _"Reducing the complexity of manufacturing a product"

Name	This year						Plan 200_y.
	The actual labor intensity		Product reduction plan		Expected performance		Name of measures for the introduction of progressive technology, mechanization and automation production processes	Reduced labor intensity per product
		piece rate, p.		piecework rate,		piece rate, p.			piece rate, p

III. At the third stage, the planned labor intensity of the manufacture of one product and product release is determined. The calculation is carried out in the following sequence.

1. The planned technological labor intensity of the product (Т Тп) is calculated according to the formula

where T Tg is the basic technological complexity of manufacturing a product (expected or reporting of the current year), standard hours.

The data on the technological labor intensity of products are entered in table 10.4.

Technological labor intensity of the main products _pa 20 _year

(name of company)

Table 10.4

Indicator name		Name of production
Indicator name	measurements

1. The planned volume of production of marketable products in physical terms
2. The actual technological labor intensity of a unit of production in the base period
3. The same, taking into account changes in cooperation in the planning period 4. Technological labor intensity of the planned output of marketable products:
4.1. by basic labor intensity (page 1 х page 2)
4.2. by basic labor intensity, adjusted for changes in cooperation in the planning period (line 1 х line 3)

End of Table 10.4


5. Change in the labor intensity of commodity output due to changes in cooperation: decrease (-), increase (+), (p. 4.2 - p. 4.1)
6. Reducing labor intensity due to the implementation of measures of the innovation plan, in total:
including:
6.1. directly attributed to individual items
6.2. indirectly distributed
7. Saving labor costs per unit of product (p. 6: p. 1)
8. Planned technological labor intensity:
8.1. product units
(p. 3 - p. 7) 8.2. product release (page 1 page 8.1)
9. Planned reduction of labor intensity (p. 4.1 - p. 8.2): p. 4.1 100

2. The planned labor intensity of service(T 0 b), production labor intensity(Т 11Рп) as the sum of technological labor intensity and labor intensity of service, labor intensity of management(T y) and full complexity of the product(T „) as the sum of production labor intensity and labor intensity of management.

If the firm has a standard maintenance and control labor intensity per product, the planned maintenance labor intensity and the planned control labor intensity are determined in the same way as the technological labor intensity according to formula (10.88). Then, using the direct counting method, the planned production labor intensity and the total planned labor intensity of manufacturing the product are calculated.

All the considered planned calculations are performed, as a rule, in a sequence corresponding to the course of the technological process of manufacturing a product, in the context of workshops, buildings, industries, and then for the company as a whole.

If there is no standard labor intensity for the specified types of work, then the planned production and total labor intensity are determined by the formulas (10.78) - (10.81). At the same time, in the formulas, instead of the actual number of the main, auxiliary workers and employees of the management apparatus, their planned values are indicated, calculated on the basis of the current norms and standards for the number.

In diversified production, the total labor intensity is calculated for representative products, and then using special coefficients (showing, for example, the ratio of the normalized technological labor intensity of a particular type of product and the labor intensity of a conventional representative product), the labor intensity of this product is determined. Labor costs for the management of the enterprise, the shop are distributed in proportion to the value of the production labor intensity. This ratio is determined as a percentage of production labor intensity.

For example, the total planned labor intensity of the manufacture of a specific product (T p), determined from the data of the representative product, can be calculated by the formula

where T t is the technological complexity of manufacturing a product-representative, standard-h; K p - conversion factor showing the ratio of the normalized technological labor intensity of the product for which it is planned, and the representative product; T t - the technological labor intensity obtained by calculation for the manufacture of the product, equal to T t K p, standard-h; T about, T y - respectively, the labor intensity of the production service and the labor intensity of management for the representative product as a percentage of the technological labor intensity of the same representative product; T at - the estimated production labor intensity of the manufacture of the product, for which the total planned labor intensity is calculated, standard hours.

When calculating the total planned labor intensity of products, a special problem is methodology for attributing production maintenance costs and costs for company management for specific types of products. If the enterprise has a standard labor intensity of maintenance and management for a product, which can take place with a high level of labor rationing, then such a problem does not arise. If there are no time norms, then the planned labor intensity of production and management services is determined for the entire planned volume of production, and then for individual types of products.

Consider methodology for planning the labor intensity of service production. The labor intensity of service (T about) consists of two parts: the labor intensity of servicing the main technological process (T about) and the labor intensity of servicing production (T about). T about p includes the time spent on servicing production in the main shops, and T about p - in auxiliary shops. Accordingly, the labor intensity in the main and auxiliary workshops is planned separately. V main workshops the planned labor costs for maintenance of production are calculated for all products of commercial output. In auxiliary workshops this indicator is calculated per unit of production (work, services) of a given workshop, for which costs are taken into account and written off to the main production. Costs are planned for each production service function. The calculation of planned labor costs is carried out on the basis of standards: the number of auxiliary workers; the labor intensity of the unit of work for each service function; service areas, etc.

Planned calculations should take into account changes in labor in the planned period compared to the baseline, due to: changes in the volume of products, the proportion of cooperative deliveries, the number of workers in auxiliary industries; as well as the introduction of innovative activities in the field of production services.

Planned labor costs for servicing the production of individual products in workshops of the main production are determined indirectly, by the method of distributing the planned labor costs for servicing the entire production between individual types of products in proportion to their technological labor intensity. Planned labor costs of workers auxiliary workshops first, they are distributed among the main shops in proportion to the volume of services provided to these shops, and then for certain types of products in a similar way to the distribution of labor costs for auxiliary workers in the main shops.

Planned complexity of management the firm is allocated to certain types of products in the same way as the labor intensity of servicing production. However, for most management functions, labor costs depend little on changes in production volumes. The main factors aimed at reducing the labor intensity of management are the activities of the plan for the technical and organizational development of production, on the basis of which the number and labor intensity of management are calculated. Data on the total labor intensity of products are entered in table 10.5.

3. The planned labor intensity of the commodity output is determined: the planned technological labor intensity of the production program (T tp) and the planned total labor intensity of the production program (T pn):

where T TP, T PP - respectively, the planned technological and total labor intensity of the manufacture of the i-th product (work, service), standard-h; OP, is the quantity of the i-th type of product planned for release in the corresponding units; NS- the number of planned types of products (works, services).

The calculated indicators are entered in tables 10.5. and 10.6.

The total labor intensity of the main products for _at 20 _G.

(name of company)

Table 10.5

Indicator name		Indicator value

1. Planned technological labor intensity: 1.1. Commodity release 1.2. Product units 1)
2. Actual labor intensity of service in the base period (fact, expected performance) in total for the company including: 2.1. In the shops of the main production 2.2. In auxiliary workshops and services
3. Actual complexity of management in the base period
4. The actual labor intensity of service in the base period, adjusted for the growth rate of the volume of production in the planned period for the whole company including: 4.1. In the shops of the main production 4.2. In auxiliary workshops and services
5. Reducing the labor intensity of maintenance in the planned period due to innovations in the whole company including:

The end of the table. 10.5


5.1. In the shops of the main production 5.2. In auxiliary workshops
6. Reducing the complexity of management in the planning period due to innovations
7. Planned labor intensity of servicing the whole company including: 7.1. In the shops of the main production 7.2. In auxiliary workshops and services 7.3. By product type:
8. Planned labor intensity of management of the whole company
9. The total labor intensity of the planned production output of all including by types of products:

Labor intensity of the production program for _

(name of company)

at 20

Table 10.6

		Labor intensity of one product				Labor input - commodity
Name of production	Quantity	Current year, standard hours		Planned year		Labor input - commodity
Name of production	Quantity		fact (expected execution)		percentage of the current year	release according to plan, norm-h

1. Production of the most important major types of products:
1.1 Comparable products: Total for comparable products
1 ^. Incomparable products: 1)

10.4. Planning the labor intensity of the production program

The end of the table. 10.6


2.Products from customer-supplied raw materials:
3. Works of an industrial nature and services on the side
4. Products and semi-finished products own production, the cost of which is included in marketable products
5. Other products
6. Total marketable products
7. Change in the balance of work in progress at the beginning and end of the planning year
8. Change in the balance of equipment and tools of own production at the beginning and end of the year
9. Total for the company

416 Chapter 10. Planning for staffing needs
4. The final indicators of the labor intensity of the product as a whole for the company are determined:

The relative magnitude of the reduction in labor intensity R t.) Of the product as a percentage, calculated according to the technological, production, full and labor intensity of service:

where AT /, is a decrease in the i-th type of labor intensity j- th product in the planned period, standard hours; T b is the basic labor intensity of the i-th type of the y-th product, standard-h.

Labor intensity change index(7 T) reflects a decrease in labor intensity per unit of comparable products:

where OP p is the planned volume of marketable products in physical terms; T p is the planned total labor intensity of manufacturing unit / -th product, standard-h; T b - basic total labor intensity, standard h.

Labor productivity index(/ pt) is the reciprocal of the labor intensity index:

Increase in labor productivity in the planned period by reducing the labor intensity of manufacturing products (AP) as a percentage:

where Y is the specific weight of the number of main production workers in the number of PPP, calculated for the planned volume of the basic output, in unit fractions.

where E t is a decrease in the labor intensity of products compared to the baseline, percentage.

The absolute size of the savings(increase) labor costs due to changes in labor intensity in the planning period (E t):

Production output per worker(PPP employee) in labor terms:

where H ss is the planned average number of workers (PPP workers), people.

Labor cost efficiency is defined as the ratio of the planned balance sheet profit to the planned labor intensity of the production program.

Table 1 - Labor intensity of types of work in the context of products.

Types of jobs	Labor intensity (standard hour)
Types of jobs
Mechanical
Foundries
Assembly
For all works

Explanation: The calculation of the labor intensity of the annual production program or the labor intensity of the finished product (TPP) by type of work (standard hour) for each product (A, B and C) is made according to the formula:

TTP =q* T,

where q- annual production program for each type of product, pieces;

T- labor intensity by type of work on the corresponding product, standard hour.

1. Labor intensity of the annual gross output.

Table 2 - Rates of work in progress

Table 3 - Labor intensity of work in progress

Types of jobs
Mechanical
Foundries			19,2*1,3 =24,96
Assembly

Table 4 - Labor intensity of annual gross output by type of work

Types of jobs	Labor intensity (standard hour)
Mechanical	39580+55,8=39635,8
Foundries	28490+42,3=28532,3
Assembly	29200+38,9=29238,9
	39635,8+28532,3+29238,9=97407

Explanation: The labor intensity of the annual gross output (TVP) is determined based on the sum of the labor intensity of the annual marketable output by type of work and the labor intensity of work in progress. To determine the labor intensity of work in progress, it is necessary to determine the rate of work in progress by the formula:

Ннп =Vc* Tts * Knz,

where Nnp - work in progress rates;

Vc – the planned daily volume of production, which is found as the ratio of the annual output program to the working period for the year;

TC - the duration of the production cycle;

Knz - cost escalation factor.

Calculation of requirements for fixed assets.

Active part of fixed assets.

Table 5 - Equipment by type of work.

Explanation: The required amount of equipment by type of work is determined based on the labor intensity of gross output and the annual fund of working time. They are determined by the formulas:

Annual fund of working time:

GFRV = Dr * s * t cm * ,

where Dr- the number of working days per year,

with- shift work,

t cm- the duration of the shift in hours,

R - percentage of regulated downtime.

The enterprise's operating mode is 2 shifts, the duration of a shift is 8 hours. With 5 days working week and statutory holidays, the number of working days per year - 250. Percentage of regulated downtime - 5%.

GFRV = 250 * 2 * 8 * (100-5) / 100 = 3800

The required amount of equipment by type of work is determined by the formula:

n= TVP / GFRV

To determine the accepted amount of equipment by type of work, the corresponding estimated amount of equipment rounds up to a larger integer.

Table 6 - Load factor by type of work.

Types of jobs	Load factor
Mechanical
Foundries
assembly

Explanation:

The load factor by type of work is determined based on a comparison of the calculated and accepted amount of equipment by type of work.

Table 7 - Equipment parameters

Equipment identification	Quantity	Book value of a piece of equipment, thousand rubles	Book value of all equipment, thousand rubles
Equipment identification	Quantity	Book value of a piece of equipment, thousand rubles	Book value of all equipment, thousand rubles	Depreciation rate,%	Amount of depreciation, thousand rubles
Lathe
Injection molding machine
Assembly table

Explanation:

The book value of all equipment (rubles) is determined based on the accepted amount of equipment by type of work and the book value (price) of a unit of the corresponding equipment.

Passive part of fixed assets.

The production area of the workshop is determined based on:

Accepted amount of equipment by type of work (by equipment group);

Overall dimensions of the unit of the corresponding equipment.

To ensure the normal functioning of production, the size of the area for driveways, aisles, utility rooms, etc. is taken. in the amount of 180% of the production area occupied by the equipment.

Calculation of the production workshop required for the equipment:

St.st. = 2 * 0.95 * 11 = 21m 2

Sl.m. = 2.5 * 1 * 8 = 20m 2

Sm. Art. = 0.7 * 0.5 * 8 = 2.8m 2

The area occupied by all equipment S = 21m 2 + 20m 2 + 2.8m 2 = 43.8m 2

Aisle area of utility rooms, etc. S = 43.8m 2 * 1.8 = 78.84m 2

The total area of the workshop S = 43.8m 2 + 78.84m 2 = 122.64m 2

Office space (m 2) is determined based on:

The number of company employees working in the office;

Area norms for one employee, taken equal to 6 sq. M. per person.

The number of employees working in the office is 4 (director, deputy director for production, chief accountant and engineer).

Sof = 4 * 6 = 24m 2

The carrying value of the production premises of the workshop is determined based on:

The size of the production area of the workshop;

The cost of 1 m 2 of the area of the building of the production workshop.

The book value of the office space is determined based on:

The size of the office area;

The cost of 1m 2 of the area of the building in which the production area for office is rented.

Table 8 - Book value and amortization of passive funds.

Passive funds	Book value, rub.
Passive funds	Book value, rub.	Depreciation rate,%	Amount of depreciation, RUB
Production room of the workshop	15000 * 122.64 = 1839600 rubles.
Office space	30,000 * 24m 2 = 720,000 rubles.

The total amount of depreciation charges for all objects for the year:

∑Ar = 640000 + 432000 + 25000 + 73188 = 1170188 rubles.

Determination of the need for personnel is carried out separately for the groups of PPP and non-industrial personnel. The initial data for determining the number are:

Manufacturing program;

Time, production and service rates;

Nominal (real) budget of working time for the year;

Measures to reduce labor costs, etc.

The main methods for calculating the quantitative requirements for personnel are:

1. Calculations for the labor intensity of the production program. The standard for the number (N h) of workers (main workers-pieceworkers) is determined by the formula:

where T pl is the planned labor intensity of the production program, standard hours;

Ф n - standard balance of working time of one worker per year (estimated effective fund of working time), h;

K vn - the expected rate of fulfillment of the norms of time.

The planned labor intensity of the production program is determined by the planned standard of labor costs per unit of output, multiplied by the planned output.

The method for calculating the headcount based on the labor intensity of the production program is the most accurate and reliable.

2. According to the production rates. In this case, the formula can be used:

where Q pl is the planned volume of production for a period of time (in established units of measurement);

H vyr - the planned production rate for the period (in the same units of measurement).

3. According to service standards. Planning the number of main workers in the apparatus processes and auxiliary workers performing work for which there are service standards is reduced to determining the total number of service objects, taking into account the shift in work. The formula is applied:

where K about - the number of units of installed equipment;

С is the number of work shifts;

N about - the rate of service (the number of pieces of equipment serviced by one worker);

K cn - coefficient of conversion of the number of workers on the list.

In discontinuous production K cn is defined as the ratio of the nominal fund of time to the useful (effective), and in continuous - as the ratio of the calendar fund of time to the useful.

4. By work places. This method usually determines the number of auxiliary workers for whom neither the amount of work nor the maintenance rates can be established (for example, crane operators, slingers). The formula is applied:

H h = M * C * K cn,

where M is the number of jobs.

The number of service personnel can be determined by the consolidated service standards. For example, the number of cleaners can be determined by the number of square meters of floor space, cloakroom attendants - by the number of people served.

The number of employees can be determined based on the analysis of industry average data, and in their absence - according to the developed standards. The number of managers can be determined taking into account the norms of manageability and a number of other factors.

The number of managers, specialists and employees is calculated for each function by the method of direct standardization or the method of correlation dependence.

The number of non-industrial personnel does not depend on the number of industrial and production personnel and is determined separately for each type of activity, taking into account the specifics (children's institutions, housing and communal services, ancillary Agriculture etc.).

In addition to the number of employees, the quantitative characteristic of the labor potential of the enterprise can be presented as labor resource fund(F RT) in man-days, man-hours:

F rt = H cn * T rv,

where H cn is the average number of employees;

T pw - the average duration of the working period in days or hours.

The duration of the working time in the planning period is determined on the basis of the working time budget (table 2.1).

Table 2.1

	Indicators
	1. Quantity calendar days in the year
	2. The number of days off per year
	3. Number of holidays per year
	4. Duration of regular and additional vacations, days
	5. Absenteeism due to illness and childbirth
	6. Duration of study leave, days
	7. Lead time public or public duties, days
	8. Other non-appearance allowed by law, days
	9. Duration of a work shift, h
	10. Loss of working time due to the reduction in the length of the working day for nursing mothers
	11. Loss of working time due to a reduction in the length of the working day for adolescents, h
	12. Loss of working time due to a shorter working day on pre-holiday days, h

An increase in labor productivity is manifested in the fact that the share of living labor in production decreases, while the share of past labor increases, while the absolute value of the cost of living and materialized labor per unit of output decreases. The change in labor productivity (index J pt) can be determined by the formulas:

where V o, V b - production output in the reporting and base period;

T about, T b - the labor intensity of the product in the reporting and base period.

In general, for the enterprise, labor productivity planning is carried out according to the main technical and economic factors in the following order:

The economy of the number from the development and implementation of each measure to increase labor productivity (E i) is determined;

The total economy of the number (E h) is calculated under the influence of all factors and measures (E h = ∑E i);

The increase in labor productivity (∆ПТ) is calculated by the formula:

∆ПТ = E h * 100 / (H r - E h),

where Ch p is the number of PPP required to fulfill the annual production volume while maintaining the production of the last year.

The estimated number of industrial and production personnel for the planning period is determined based on the base number (P b), the planned index of change in the volume of production (J q) and the relative savings in the number obtained as a result of calculations of the growth of labor productivity (E h):

H ppp= B b* J q- Eh.

Factors of increasing labor productivity can be classified in three areas:

1. Factors creating conditions for the growth of labor productivity: the level of development of science, advanced training of workers, strengthening labor discipline, reducing staff turnover, etc.).

2. Factors contributing to the growth of labor productivity: material and moral incentives, improvement of wages, the introduction of scientifically and technically sound labor standards, the introduction of progressive technology, etc.

3. Factors that directly determine the level of labor productivity at the enterprise: mechanization and automation of production processes, improving the quality of labor, eliminating downtime, eliminating defects, improving management and organization of labor.

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