Determination of the number of employees at the enterprise. Personnel of the organization and labor productivity

How to understand if a company is small or not

On a number of grounds, organizations are divided into small and medium. For small ones, there are many indulgences in accounting and not only. What companies can use them?

Criteria by which the status of an enterprise is determined

An organization is classified as a small business if it meets certain conditions. They are listed in Article 4 of the Federal Law of July 24, 2007 No. 209FZ (hereinafter - Law No. 209-FZ):

limitation on capital structure. This means that in the authorized capital of an agricultural organization, the share of the Russian Federation, subjects of the Russian Federation, municipalities, various public associations and funds in total should not exceed 25 percent. The participation of legal entities that are not small or medium-sized companies is also limited - no more than 49 percent in total. The same restriction applies to the share of foreign enterprises.
requirements for the average number of employees for the previous calendar year. It should not exceed 100 people. This takes into account all the personnel of the organization, including those working under civil law contracts, part-time jobs, employees of representative offices, branches and other separate divisions of the company (clause 6, article 4 of Law No. 209-FZ).
revenue condition. For income from the sale of goods, works or services for the previous calendar year (excluding VAT), there is also a limit - no more than 800 million rubles. This value was approved by the Government of the Russian Federation in Resolution No. 702 of July 13, 2015, which entered into force on July 25, 2015.

I note that micro-enterprises are distinguished among small organizations. The average number of their employees should not be more than 15 people, and the amount of revenue - 120 million rubles.

Please note: an enterprise loses its status as small if the number of employees and revenue exceed the limit values for three calendar years in a row. This is stated in paragraph 4 of Article 4 of Law No. 209-FZ.

If the 49% share of participation of legal entities is exceeded, the company will also lose its status. Moreover, from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities.

The average number of employees for the previous calendar year is calculated in accordance with the Instructions ... approved by the order of Rosstat dated October 28, 2013 No. 428 (hereinafter referred to as the Instructions). To do this, add up (paragraph 77 of the Instructions):

average number of employees;
average number of external part-timers;
the average number of employees working under civil law contracts.

Pay attention to how to calculate the average headcount. It is determined monthly. First, the payroll of employees is added up for each calendar day of the month (from the 1st to the 30th or 31st, or to the 28th or 29th in February), including holidays and weekends. Then the amount received is divided by the number of calendar days in the month (clause 78 of the Instructions). As a payroll for a weekend or holiday, they take the one that was on the previous working day.

I will add that the average number of employees is determined in general for the organization and for all types of activities. Therefore, this includes employees of branches, representative offices and other separate divisions.

To make it clear what we are talking about, let's consider what was said on a specific example.

EXAMPLE

In 2014 Romashka LLC had the following personnel indicators:

Number of farm workers

Period	Average number of employees, pers.	Average number of external part-time workers, pers.	Average number of employees under civil law contracts, pers.	Average number per month, people
January	29	1	1	31 (29 + 1 + 1)
February	30	1	1	32 (30 + 1 + 1)
March	32	1	0	33 (32 + 1 + 0)
April	32	0	0	32 (32 + 0 + 0)
May	33	2	2	37 (33 + 2 + 2)
June	33	2	3	38 (33 + 2 + 3)
July	34	0	0	34 (34 + 0 + 0)
August	37	2	4	43 (37 + 2 + 4)
September	40	2	4	46 (40 + 2 + 4)
October	38	1	2	41 (38 + 1 + 2)
November	41	0	0	41 (41 + 0 + 0)
December	43	3	1	47 (43 + 3 + 1)
Total for the year	422	15	18	?

Let's determine the average number of employees for 2014:

422 people : 12 months + 15 people : 12 months + 18 people : 12 months = 38 people

As you can see, the resulting value is less than 100.

So, according to the size criterion, the company is suitable for a small enterprise. And if the other conditions are also met, then in 2015 the organization is classified as a small business.

What are the perks for small businesses?

What does the status of a small business representative give? What are the benefits of such organizations? Let's look at everything in order.

The organization has the right to refuse some PBU

Small companies have accounting benefits. Specialists of the Ministry of Finance of Russia summarized them and presented them in information No. ПЗ-3/2015.

In addition, the main features of accounting at a small enterprise are spelled out in the Standard Recommendations ... approved by order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n (hereinafter - Order No. 64n).

So, small businesses (with the exception of issuers of publicly placed securities) were allowed not to apply:

PBU 2/2008 "Accounting for construction contracts";
PBU 8/2010 "Estimated Liabilities, Contingent Liabilities and Contingent Assets". If the organization has abandoned this PBU, then it does not create any reserves. That is, all actual expenses are taken into account as they occur;
PBU 12/2010 "Information on segments";
PBU 16/02 "Information on discontinued operations";
PBU 11/2008 "Information on Related Parties". True, those enterprises that publish their accounting statements in whole or in part are still required to use this PBU;
PBU 18/02 "Accounting for corporate income tax calculations". Then the company does not reflect the differences that arise between accounting and tax accounting. In accounting, they show the amount of tax indicated in the income tax return.

If a small business does not want to apply PBU 2/2008, 8/2010, 11/2008, 12/2010, 16/02 or 18/02, this must be fixed in the accounting policy.

Individual transactions can be accounted for in a simplified way

Some PBUs that small companies are required to apply still provide relief. Individual transactions can be accounted for in a simplified way. To do this, the accounting policy of the enterprise should prescribe which methods it has chosen.

Here are the rules that apply specifically to small businesses:

clause 15.1 PBU 1/2008. Here's what it's about. When an organization changes its accounting policy, this leads to certain consequences. They can seriously affect the financial position of the company, its financial results and cash flows. In accounting, an enterprise has the right to reflect such significant consequences prospectively (except when the legislation establishes a different procedure);
paragraph 19 PBU 19/02. A company can account for all its investments as if they could not determine the current market price. Having chosen this order, a small enterprise reflects its financial investments (both market and non-market) at their original cost;
paragraph 7 PBU 15/2008. The organization has the right to write off all borrowing costs as part of other costs;
clause 12 PBU 9/99, clause 18 PBU 10/99. A small company may recognize revenue on a cash basis. In this case, expenses are recognized only after the repayment of the debt;
paragraph 9 PBU 22/2010. An enterprise can correct a significant error of the previous year, identified after the approval of the accounting statements for this year, without a retrospective restatement.

I emphasize that these norms are the right of small companies, and not a duty at all.

The company can reduce the chart of accounts

A small business is allowed to reduce the number of synthetic accounts. To do this, it is necessary to provide in the accounting policy that the organization uses a simplified accounting system. Its essence lies in the fact that not several, but one account is used to reflect the operation.

How the accounts of ordinary and simplified accounting correspond to each other, look at the table:

Regular and simplified chart of accounts accounts

Regular accounting system	Simplified accounting system with a reduced number of accounts
07 "Equipment for installation" 10 "Materials" 11 "Animals for rearing and fattening"	10 "Materials"
20 "Main production" 23 "Auxiliary production" 25 "General production costs" 26 "General expenses" 28 "Marriage in production" 29 "Service industries and farms" 44 Selling costs	20 "Main production"
41 "Goods" 43 "Finished products"	41 "Goods"
62 "Settlements with buyers and customers" 71 "Settlements with accountable persons" 73 "Settlements with personnel for other operations" 75 "Settlements with the founders" 76 "Settlements with different debtors and creditors" 79 "Intra-economic settlements"	76 "Settlements with different debtors and creditors"
51 "Settlement accounts" 52 "Currency accounts" 55 "Special bank accounts" 57 "Transfers on the way"	51 "Settlement accounts"
80 "Authorized Capital" 82 "Reserve capital" 83 "Additional capital"	80 "Authorized capital"
90 "Sales" 99 "Profit and Loss" 91 "Other income and expenses"	99 "Profit and Loss"

The company has a choice - to apply accounting registers or not

Small companies have other exemptions as well. For example, the head of such an enterprise can keep accounting records himself. The basis is paragraph 3 of Article 7 of the Federal Law of December 6, 2011 No. 402-FZ.

In addition, the organization has the right to choose whether to use property accounting registers or not. If the company decided not to apply them, then all economic operations are recorded only in the book (journal) of accounting for the facts of economic activity. This is form No. K-1, approved by order No. 64n. However, this method of accounting is only suitable for those companies that have few transactions (usually no more than thirty per month) and which do not produce anything.

I will add that there is still a simple accounting system - without the use of double entry. But only micro-enterprises have the right to choose it (clause 6.1 PBU 1/2008).

Please note: simplified accounting methods are not intended for companies that are required by law to audit their financial statements.

The company has the right to submit simplified accounting

The composition of the annual financial statements of a small enterprise may include only a balance sheet and a statement of financial results. The basis is paragraph 85 of the Regulations ... approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

But that's not all. The organization has the right to fill out these forms according to a simplified version (clause 6 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, hereinafter - order No. 66n):

in the balance sheet and the income statement reflect information on groups of articles (and not separately for each article);
in the appendices to these forms, only the most important information is given, without which it is impossible to assess the financial position of the company and the results of its activities.

Simplified forms of the balance sheet and the financial results report can be found in Appendix No. 5 to Order No. 66n. The asset of such a balance sheet was reduced to five lines, the liability - to six. There are only seven lines in the income statement.

Applications (if necessary) are made in any form.

I will add: if a small company wants to generate annual financial statements in a general manner, then it has the right to do so. After all, the company has a choice - either regular reporting, or simplified.

You can do without cash limit

Organizations related to small businesses are required to comply with the procedure for conducting cash transactions (clause 1 of the Bank of Russia Directive dated March 11, 2014 No. 3210-U). But at the same time they were allowed not to set a cash limit. That is, keep all the money in the company without giving it to the bank (clause 2 of Directive No. 3210-U, clause 1, 4 of the letter of the Federal Tax Service of Russia dated July 9, 2014 No. ED-4-2 / 13338).

To take advantage of this benefit, issue an organization order. In it, indicate that the money is stored at the cash desk without a balance limit.

Regional authorities establish tax incentives for small companies

There are no special benefits in the tax legislation for organizations that have the status of a small enterprise. However, such special regimes as simplification and imputation, according to some of their criteria, are suitable only for these companies. For example, in terms of the number of employees - no more than 100 people.

I note that the relevant authorities can establish benefits for regional and local taxes.

For example, Moscow Law No. 64 dated November 5, 2003 provides for benefits for small companies that pay property tax on the cadastral value of objects.

Important to remember

For small organizations, there are various benefits in accounting. Companies can use them as they wish. The chosen methods should be reflected in the accounting policy.

Task 1. Determine the planned number of trade and operational personnel of the enterprise.

In the trading floor of the store, with an area of 200 sq.m., 9 jobs are planned. The store will be open daily from 9 a.m. to 8 p.m. without a lunch break; Day off - Sunday.

Solution

Payment. 1. The number of employees is determined (according to formula 16):

I = 9 (66+3) = 15.525 (unit)

This formula uses the following data: a) the time of the enterprise for the week will be 66 hours based on 11 hours of work per day and six days of work per week; b) the employee's time for preparatory and final operations, i.e. before the opening of the store and after closing, which is included in its working hours, which in our example will be 3 hours per week (based on 30 minutes per day).

2. The average number of employees is calculated (according to formula 17):

H= 15.525 x 251=18.04 (unit),

This calculation uses the following parameters:

a) the number of days in a year, excluding weekends and holidays:

T \u003d 365 - 104 (weekends with a five-day week) - 10 (holidays) \u003d 251 (days);

b) the number of working days, excluding vacation days and the possible non-appearance of the employee for other valid reasons:

D \u003d 251 - 28 (next vacation) - 7 (average number of absences per year for good reasons) \u003d 216 (days).

Output. The average listed number of trade and operational personnel of a trade enterprise will be 18 people. This value should be taken into account when drawing up the staffing of the enterprise.

Task 2. The total potential fund of working time at the enterprise is 2658 thousand hours in the base year, and 2764 thousand hours in the reporting year. The used working time fund amounted to 2200 and 2312 thousand hours, respectively. How has the level of organization of work in the enterprise changed?

Solution.

To solve the problem, we use the formula for the level of labor organization:

1. Find the level of labor organization in the base year:

2. We find the level of labor organization in the reporting period:

3. We find a change in the level of labor organization:

Output. The level of labor organization improved by 1%.

Tasks by options.

Option number 1

1. Conditions and mode of work

2. Tasks:

Determine the indicators of personnel movement at enterprises, if at the beginning of the year there were 2550 people on the payroll, 326 people were hired during the year, 484 were fired, including 315 of their own free will, 73 due to retirement, and downsizing - 50, for absenteeism - 6 people.

It is necessary to analyze the average salary in Russia over the past 10 years; also give a description of the size of the average monthly wages of workers in a number of countries for 2 years (in terms of rubles).

Option number 2

Modern forms of labor organization

The norm of time for cleaning 1 sq. meter of production area according to current standards for one cleaning lady is 0.1 norm-hour. Determine the service rate for one cleaning lady per shift (8 hours).

Determine the payback period for measures to improve the organization of labor, if the costs of the measures amounted to 345,000 rubles, the expected head savings are 90,000 rubles. compare with the standard payback period at E n = 0.15, draw conclusions about the effectiveness of measures.

Option number 3

Determine the real wages of an employee of the enterprise in the current year. It is known that in the reporting year, the salary of an employee for a given month was 400 den. units, and in the current - 450 den. units The consumer price growth index for the year in the country amounted to 1.11.

It has been established that the courier has to constantly experience the following inconveniences (values are presented in points): carrying weight - 3, long walking -4. determine the integral assessment of the severity of labor.

Option 4

1. Normative legal acts on labor

Determine the planned number of trade and operational personnel of the enterprise. In the trading floor, with an area of 80 sq.m., 7 jobs are planned. The store will be open daily from 8.00 to 22.00 with a lunch break from 12-12.30 and from 16.00 to 16.30. There is no day off.

Determine the level of automation of the work of employees of the enterprise. 12 people work here. Observations show that, on average, almost 185 hours of their work per week occurs using automation tools.

Option number 5

1. Indicators of labor efficiency.

Tasks.

The employee has a salary of 6000 rubles. In November, he worked 21 days out of 25. Sick leave for November was granted only in December. He has two children under the age of 15. The regional coefficient is 1.15%. Bonus in November -1200 rubles.

Determine the amount of wages received by the employee on hand.

For the production of products in the planned period, while maintaining the output achieved in the base period, 1220 workers are required. The introduction of the new technology will reduce the need for workers by 5%, the modernization of existing equipment - by 7.5%, and the reduction of intra-shift losses of working time - by 1.5%. Determine the growth of labor productivity by factors and in general.

Option number 6

Labor production processes and their elements.
Tasks.

Determine the shift ratio of workers according to those working in retail trade:

Determine the employee's monthly salary, taking into account the quarterly bonus. The official salary of the employee is 300 den. unit, he worked out the norm of working time of the period for two months, and in the third month - 21 days out of 24 days according to the norm.

The regulation on bonuses provides that a quarterly bonus to employees is paid in the amount of 10% of the quarterly amount of base earnings for the implementation of the quarter's profit plan. Quarter profit plan completed.

Option number 7

Norms of service and number of personnel, their calculation and relationships in the process of improving the standardized labor base.
Tasks.

According to the calculations of the shopping center, the payroll fund for the quarter should have amounted to 2460 thousand rubles, in fact, 2492 thousand rubles were accrued for the quarter. Analyze the use of the payroll, taking into account that the estimated building in terms of output is 101.7% complete, and the proportion of workers on piecework pay is 80% of the average headcount.

As a result of improving the regime of work and rest, the share of the phase of stable working capacity in shift time increased from 62 to 70%, the loss of workers' time associated with unregulated rest breaks decreased from 8 to 4% of shift time. To what extent have the conditions of labor productivity changed at these percentages?

Option number 8

The balance of working time, its role and importance in the organization of the work of the team.
Tasks

According to the reports of trade enterprises for the 3rd quarter, a table was compiled:

Analyze the performance of relative calculated indicators, determine the average wage and its dynamics in comparison with the output of each worker.

Determine the level of labor organization at the enterprise, if the number is 1680 people, there are 366 days in a year, T cm = 8 hours; full-day absences 228,560 person days; and the sum of intra-shift losses is 36570 hours. 383,040 man-days worked, shift time utilization ratio is 0.88.

Option number 9

Flexible wage system - the organization of construction, the role and importance in increasing labor productivity.
Tasks.

Draw up a balance of working time in periodical production. Initial data. A five-day working week with two days off, the norm will be 248 days. Weekends and holidays -117. The total calendar time is 365 days. The duration of the vacation is 24 days, additional - 2 days. Possible absenteeism due to illness - 2 days, with the permission of the administration -1 day. Calculate effective working time.

Wage costs per 1 ruble of sold products in the base period amounted to 17 kopecks. In the past year, the volume of sold products amounted to 800 million rubles, and labor costs - 128 million rubles. determine the savings in wages compared to the base period and the amount to encourage employees, provided that the share of employees in the savings is 75% and 1/3 of this amount is sent to the reserve fund.

Option number 10

Differentiated and consolidated standards for ore, their scope.
Tasks.

By the end of the year, the turnover of the enterprise reached 4862 thousand rubles, and the turnover of products of its own production -2674 thousand rubles. The average annual number of employees was 86 people, incl. production workers 32%. Determine the labor productivity of one employee of the enterprise and a worker in production. Explain who has higher performance and why?

The salaries of the sales department specialists, according to the status quo, increase by 0.3% for each percentage increase in the volume of shipment of finished products. In August, 15% more products were shipped than in July. Determine the earnings of the group leader if his salary in July was 13,500 rubles.

Option number 11

Peculiarities of labor rationing of specialists, employees and managers.
Tasks.

Determine the salary of the seller of a trading tent located in the clothing market. The employee receives an official salary of 180 den. units per day and 5% of revenue. He worked 20 days a month. During this time, the proceeds from the sale of goods amounted to 124 thousand den. units

According to the group photograph of the working day, the costs of working time were distributed as follows%:

Based on the given data, draw up a normal balance of working time (in % and in minutes) of one impersonal worker and determine the possible increase in labor productivity (in %)

Option number 12

Forms and systems of wages in trade.
Tasks.

What will be the norm of time for performing an operation if the main work time is 12 minutes, and the auxiliary work time is 4 minutes per operation. The service time for a worker dreaming of rest and personal needs, preparatory and final work should be taken equal to 2.3 and 1.5% of the operational time, respectively.

Determine the piecework wages of the employees of the section of the Luch trading company for the month.

Data for the calculation of piecework wages by an employee of the section of the trading enterprise "Luch" for the month (den. units)

The section uses a brigade piece rate of 4.9 den. for 1000 den. units revenue. The norm of working hours for a given month is 160 hours. The actual revenue for the month amounted to 5260 thousand den. units

Option number 13

Principles of scientific organization of labor in the management of the production team.
Tasks.

The employee was hired in September. The employee fell ill in December for 5 working days. In November, his earnings amounted to 5000 rubles for 20 working days, in October 4700 rubles for 19 working days, in September -7200 for 25 working days. Insurance experience - 8 years. Find the amount of temporary disability benefits for sick days.

Data for factor analysis of labor productivity of employees of the enterprise "Veronika"

Required:

1. Fill in the empty cells of the table

3. Write conclusions

Option number 14

The concept of labor standards and labor standards. Relationship and differences between them.
Tasks.

Determine the piece-rate for the manufacture of a unit of production, based on the following data. Work is charged for 4 categories; hourly tariff rate of 13 rubles; shift rate of production 12 units of production; shift duration 8 hours.

The salary of the seller for the month leaves 12,000 rubles. with a planned turnover of 100,000 rubles, 60% of the salary is a guaranteed part, 40% is a part that depends on the turnover. Determine the seller's earnings if the actual turnover for the month of work amounted to 130,000 rubles.

Option number 15

Methodology for calculating wages under the tariff system of remuneration.
Tasks

Determine the output per worker in physical and monetary terms based on the following data. The annual output of the enterprise is 300 thousand units, the annual gross output is 4 million rubles, the average number of employees at the enterprise is 700 people.

Determine the required number of basic workers for the enterprise by the method of labor process time. In production, the annual volume of work in the amount of 366 thousand units is planned. products. Production rate -280 units. Number of workers 208.

Questions to prepare for the credit on the course

1. Job Analysis

2. Tariff-free approach to wages

3. The need for staffing

4. Types of award

5. Employee remuneration: purpose, types.

6. Documentation on the accounting of personnel and the use of a worker

7. Unified tariff-qualification guide.

9. Quality of working life: essence, indicators, assessment methods.

10. Collective forms of organization and remuneration.

11. Collective agreement: meaning, content.

12. The method of momentary observations, the technique of its implementation.

13. Methods for the study of labor processes and the cost of working time.

14. Methods of scientific substantiation of labor standards.

15. Methods of labor rationing.

16. Methods for determining the number of personnel

17. Nominal and real wages.

18. Normative materials on the organization, regulation and remuneration.

19. Norms and standards: similarities and differences.

20. Labor standards: type, characteristics.

21. Labor standards: value, functions, calculation.

22. Remuneration on a commission basis.

23. Features of rationing and remuneration of administrative and managerial personnel.

24. Features of remuneration for various categories of workers

industry enterprises.

25. Branch features of the organization, regulation and remuneration.

26. Reporting on labor: content, presentation procedure.

27. Time wages.

28. Indicators of the movement of employees of the enterprise.

29. Indicators and conditions of bonuses.

30. Indicators of labor productivity in the industry.

31. Indicators of the performance of enterprises in the industry.

32. Indicators of labor efficiency: content, calculation procedure.

33. Regulations on payment and bonuses for employees of the enterprise.

34. The concept and elements of the workplace.

35. The procedure for planning the number of employees.

36. Application of additional payments in the wage system

37. Designing payroll systems

38. Designing labor processes and labor standards

39. Professional and qualification characteristics of personnel

40. Working hours: essence, indicators of use.

41. Division of labor: functional, technological and subject,

horizontal, vertical.

43. Piecework pay

44. Tariff system of wages

45. Labor process: essence, main features

46. Working conditions: concept, classification, assessment methods

47. Forms and systems of remuneration

48. Forms of labor organization at the enterprise

49. Photography of working time: types, methods of reduction

50. Timing: purpose, methodology

51. organizational structure of the enterprise

52. Sectoral labor regulation

53. Classification of working hours

54. The main directions of state policy in the field of wages

Main literature.

1. Organization of enterprise and production: textbook / ed. A.E. Kardika, V.E. Cantor. - St. Petersburg: SPbGUEF, 2004. - 230 p.

2. Hermit P.N. Organization, rationing and wages at industrial enterprises: study guide / P.N. Pustylnik, A.V. Nikolaev. - 2nd ed., revised. and additional - St. Petersburg: SZTU, 2004. = 211 p.

3. Labor Code of the Russian Federation. St. Petersburg: ID Gerda, 2002.

4. Workshop on economics, organization and labor rationing: Proc. Benefit / Under. Ed. Prof. P.E. Shlendera.- M.: Vuzovsky textbook, 2007.

Additional literature.

1. Hotel and tourism business. / ed. Prof. Chudnovsky A.D. – M.: EKMOS, 2000.

2. Nikitin A.V. Collection of tasks on the economy, regulation and organization of labor in industry. - M.: Economics, 2001.

3. Organization and management of a commercial enterprise: a textbook. - M .: Infra - M, 2005.

4. Pashuto V.P. Organization, regulation and remuneration of labor at the enterprise. – M.: Knorus, 2008.

5. Decree of the Government of the Russian Federation of October 31, 2002 No. 787. On the procedure for approving a unified tariff-qualification guide for work and professions of workers, a unified qualification guide for positions of managers, specialists and employees.

6. Rofe A.I. Organization and rationing of labor: a textbook for universities. - M .: Publishing house "Mik", 2001.

7. Trade and services in the Republic of Bashkortostan: statistical collection. - Ufa: State Statistics Committee of the Republic of Bashkortostan, 2007.

Task 1

We have the following data on the work of the enterprise for 2 years:

Indicator	Quantity
1. The cost of the annual output of marketable products, thousand rubles.
Including the cost of materials, thousand rubles.
2. Norm of inventories, days
3. Norm of stock of finished products, days
4. Costs per 1 rub. comrade products, rub.
5. Duration of the production cycle, days

Determine the missing indicators and their dynamics, the increase in production as a result of an increase in the number of employees, the increase in production due to an increase in labor productivity.

Average annual output per 1 worker for 1 year: 2100000/700=3000

Number of staff for 2 years: 2279100/3210=710

Task 2

The average number of employees of the enterprise for the year amounted to 215 people. During the year, 5 people resigned of their own free will, 1 person was dismissed for violation of labor discipline, 2 people retired, 2 people entered educational institutions and were drafted into the army, 3 people were transferred to other positions in other divisions of the enterprise.

Define:

attrition rate;

staff turnover rate.

Qs.=(5+1+2+2+3)/215=6%

Ktek.=(5+1)/215=2.8%

Task 3

The output per hour is 15 parts. Labor intensity after the introduction of new technology decreased by 25%.

Determine what will happen to productivity.

Increased by 25%

Task 4

The company is planning to publish A 20,000 pcs. per year with the norm of time for the manufacture of one product 1.5 hours and ed. B - 15,000 pcs. with a time limit of 2.2 hours.

Loss of time for a good reason - 15% of the nominal fund of time, the coefficient of performance of production standards - 1.1. The number of working days per year is 256, the duration of the shift is 8 hours.

Determine the company's need for production workers for the planned year.

Tm.=20000*1.5+15000*2.2=63000

Fef.=256*8-15%=2033

Hch=63000/(2033*1.1)=28 people

A task 5

For the third quarter of work, the enterprise achieved the following indicators:

Determine the increase in production due to an increase in the number of employees.

Average annual per 1 worker for the 3rd quarter: 160/10=16 thousand rubles.

Production output 2nd quarter: 104 thousand rubles.

Number of employees Q2: 8 people

Average annual output 2 quarter: 13 thousand rubles.

Task 6

Determine the missing indicators and complete the table to the end.

Average annual output for the reporting year: 10000/2000=5 thousand rubles.

Production plan: 10600

Average annual planned output: 5.225

Number of workers: 2029

Task 7

In the third quarter, output per worker amounted to 35,000 rubles. In the fourth quarter, the company plans to produce the same amount of products - for 20 million rubles. and at the same time reduce the number of employees by 12 people.

Determine the output per worker in the fourth quarter and the planned increase in labor productivity.

Solution:

The number of employees is 2000000/35000-12=45 people.

Output in the IV quarter 2000000/45=44444 thousand rubles.

Planned increase in labor productivity = 26.98%

Task 8

Determine the average number of employees for the first quarter and year, if the organization had an average number of employees in January - 120 people, in February - 118 people, in March - 122 people. The company was then disbanded.

for the 1st quarter: (120+118+122)/3=120

per year: 120/4=30

Given 9

The organization started working in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people.

Determine the average number of employees for the period from the beginning of the year to May inclusive.

(450+660+690)/5=360

Task 10

The seasonal organization started in April and ended in August. The average number was: in April - 641 people, in May - 1254 people, in June - 1316 people, in July - 820 people, in August - 457 people.

Determine the average number of employees in the II, III quarters and for the year.

for the 2nd quarter: (641+1254+1326)/3=1070

for the 3rd quarter: (820+457)/3=426

per year: (1070+426)/4=374

Task 11

The average number of employees at the enterprise for the reporting year is 6,000 people, including workers - 5,400 people, employees - 600 people.

Over the past year, 550 people were hired, including 495 workers.

During the same period, 156 people were fired, including 67 employees.

Define:

The turnover of staff on admission;

Personnel turnover by retirement;

General staff turnover.

Co.pr.=550/6000=0.09

Co.select.=156/6000=0.026

Ktot.vol.=(550-156)/6000=0.07

Task 12

Determine the shift ratio of workers.

	Total workers working on the last day of the reporting period, pers.	including shifts

Workshop A=(70+20+10)/70=1.43

Workshop B=(20+40+10)/40=1.75

Workshop B=(40+10)/40=1.25

Task 13

Determine the output per worker in physical and monetary terms, if:

annual output - 200,000 pieces;

annual gross output - 2 million rubles;

number of employees - 500 people.

Natural expression: 200000/500=400

Monetary expression: 200000/500=4000

Determine the labor intensity of a unit of production according to the plan and actually, as well as the change in labor productivity (in%), if the labor intensity of marketable products according to the plan is 30 thousand standard hours, the planned output in physical terms is 200 units, the actual labor intensity of the production program is 26 thousand standard hours, actual output - 220 pcs.

Solution

Temp.pl.=30000/200=150 (n-h) Temp.f.=26000/220=118.18 (n-h)

Write-off of labor intensity: 118.18/150*100%=78.79% 100-78.79%=21.21%

Task 15

In the planned year, output is expected to increase from 15 to 18 million rubles. With basic labor productivity, this would require 1,300 people. However, the number of personnel is expected to be reduced by 7% compared to the base.

Determine the increase in labor productivity in the new conditions and the absolute level of planned output.

Solution

P \u003d 15,000,000 / 1300 \u003d 11538.4

labor productivity in the new conditions:

1300-(1300*0,07)=1209

A \u003d B / P \u003d 18,000,000 / 1209 \u003d 14888.33

Pp=A-P=3349.93

Task 16

Determine the utilization rate of the working time of one worker during the shift, if the overtime downtime is 30 minutes, the nominal work time is 540 minutes, the planned downtime is 60 minutes.

Solution

1) planned work time during the shift 540 - 60 = 480 min 2) actual work time 480 -30 = 450 min. 3) Kisp. working time = 450 / 480 * 100% = 93.75%

Problem 17

Determine the growth rate of labor productivity if the structure of the equipment fleet in the planning period is as follows:

equipment "1" - 20 units;

equipment "2" - 35 units;

equipment "3" - 45 units.

Labor productivity, respectively: 1 hour, 1.2 hours, 1.4 hours.

In the reporting period, the number of units. equipment "1" - 15 units, "2" - 30 units, "3" - 55 units.

Solution

Problem 18

16 - 355 people;

17 - 355 people;

18, 19 - days off;

Determine the average number of employees in March, I, II, III, IV quarters and for the year.

Solution

Average number of employees in March:

Chm \u003d (356 + 355 + 355 * 3) / 5 \u003d 355.2 people

1 quarter = 0 people

2 quarter = 360 people

3rd quarter \u003d (378 * 45 + 382 * 46) / 91 \u003d 17010 + 17572 / 91 \u003d 380 people

4th quarter = 355 people

per year = (360*10+380*91+355*92)/193=3600+34580+32660=367 people

Problem 19

Determine the average number of employees for August, September 1, turnover rates for admission, retirement, staff turnover and total turnover.

Solution

750-5-7+10-3=745 people

Dropout rate = (5+7+3)/750*100=2%

Frame acceptance rate = 10/750*100=1.3%

Staff turnover rate \u003d 7/750 * 100 \u003d 0.93%

Total staff turnover ratio = (10+7)/750*100=2.2%

Problem 20

The natural rate of unemployment is 5%, the actual rate is 9.5%. Determine the size of the gap in GNP in% and the volume of GNP lost as a result of unemployment, if GNP in the current year amounted to almost 5 billion dollars.

Solution

The excess of unemployment is 9.5/5 = 1.9%, which gives the GNP lag by 1.9 * 2.5% = 4.75% of the potential GNP GNP = 5 (100% + 4.5%) / 100% = 5.225 billion dollars. GNP deficit ∆GNP = 5.225 - 5 = 0.225 billion dollars

Problem 21

The machine shop section was given a program to produce 600 ed. It is necessary to determine the number of turners and millers, if the labor intensity of turning work on the product is 22 hours, milling - 24 hours, the norms are exceeded by an average of 20%, absenteeism is planned - 10%.

Solution

13200+(13200*10%)=14520

14400+(14400*10%)=15840

Problem 22

During the quarter, 620 sets of parts should be processed at the production site. The normalized time for processing one set for turning is 8.2 hours, for milling - 7.1 hours. The planned development of norms for turning is 110%, for milling - 115%.

Determine the required number of workers by profession, if the effective time fund of one worker according to the annual balance is 1830 hours.

Solution

5084/2013=2.52=3 turners

1830*115%=2104,5

4402/2104.5=2.09=2 millers

Problem 23

The normative labor intensity of turning works is 270,000 man-hours, the coefficient of performance of production standards is 115%, the average number of hours of work of one turner per year is 1664 hours.

Determine the planned labor intensity of turning work and the required number of turners.

Solution

Planned labor intensity is determined by the formula:

Tm = (Tnorm. / Kvn) x 100%

Tm = (270,000 man-hours / 115%) x 100% = 234782.6 man-hours

The number of turners is determined by the formula:

What to. \u003d Tpl / (Fef x Kvn)

What to. \u003d (234782.6 / 1664h x 115%) x 100% \u003d 123 turners

Problem 24

The number of employees according to the list as of January 1 is 170 people. On January 15, 3 people left of their own free will, on January 16, 5 people were hired, on January 25, 2 people were drafted into the army.

Determine the average number of employees in January, I quarter, labor turnover rates for admission, departure and turnover.

Solution

Average number of employees in August:

170-3+5-2=170 people - average number of employees

Dropout rate = (3+2)/170*100=2.94%

Frame acceptance rate = 5/170*100=2.94%

Staff turnover rate =3/170*100=1.7%

Total staff turnover ratio = (5+3)/170*100=4.7%

Problem 25

The plant employs 2,860 people, the annual fund of working time per person is 1,860 hours. In the planned year, it is planned to save 400,000 man-hours.

Determine the planned increase in labor productivity at the plant, expressed in labor savings.

2860*1860=5319600 man-hours

5319600-400000=4919600 man hours

400000*100/5319600=7,5%

4919600/1860=2644 people with a reduction in man-hours

Problem 26

The company planned to reduce labor costs by 10%. Base year output per worker - 520,000 rubles. Determine the percentage of output growth and the average annual output per worker in the planned year.

Solution

Percentage of production growth: \u003d 520000 * 10 / 100 \u003d 52000

If costs decrease by 10%, then the output of 1 worker will increase by 10%.

520000*110/100=572000r - production of 1 worker

Problem 27

In the reporting year, the volume of marketable output amounted to 9,700 thousand rubles, the average number of employees was 55 people.

In the planned year, the output will be 10,500 thousand. rub., labor productivity per worker should increase by 7%.

Determine the labor productivity of one employee in the reporting and planned year and the average number of employees in the planned year.

Solution

1. We define labor productivity per employee through the output indicator, which in turn is defined as the ratio of annual output to the average headcount for the year:

Vg \u003d Vtp / Nppp;

Vg (otch) \u003d 9700 thousand. rub. / 55 people = 176363.63

2. Calculate labor productivity per employee in the planned year:

Vg (pl) \u003d 176363.63 + (176363.63 * 0.07) \u003d 188709.0841

3. To determine the average headcount in the planned year, it is necessary to divide the volume of marketable output by the average annual output per one employee of the enterprise:

N (pl) \u003d Vtp (pl) / Vg (pl)

N (pl) \u003d 10500 thousand rubles. /188709.0841 \u003d 55.6 \u003d 55 people.

Problem 28

The norm of time for 100 m 2 of a single-layer mechanized coating with rolled materials is 1.8 man-hours for one worker with a link of 3 people.

Determine the rate of output per shift lasting 8 hours.

H in \u003d T cm / H vr,

where H in - the rate of output per shift;

T cm - the duration of the shift;

H vr - the norm of time per unit of work (product).

4.4 * 100 \u003d 440 m 2

Problem 30

The maintenance rate of one workplace is 1.6 hours, the duration of the shift is 8 hours.

Determine the rate of maintenance of one workplace for one worker.

Solution

H about \u003d T cm / H time. about.,

where N about - the rate of service of production entities;

T cm - the duration of the shift;

N time about. - the rate of maintenance time for a piece of equipment, one workplace, etc.

Problem 31

The piece worker prepared 6,000 kg of secondary raw materials. Price for 1 ton - 1200 rubles. In addition, he sold goods worth 22,500 rubles, and the premium on the amount of sales is 2%.

Determine the total salary of the worker.

Solution

6000 kg = 6t;

rub.

Problem 32

The adjusting worker on the site has earnings at the tariff rate of 4700 rubles. The production rate of its site is 1000 units. products. In fact, 1200 units were manufactured. products.

Find the wages of a worker according to the piecework-indirect wage system.

Solution

Problem 33

The time worker worked 170 hours and within a month saved materials by 2600 rubles. The company has a provision on bonuses for saving materials in the amount of 40% of the amount of savings. Hourly tariff rate - 55.60 rubles.

Determine the wages of the worker.

Solution

Problem 34

The engineer's hourly rate is 80 rubles. and under the terms of the contract - 30% bonus monthly. He worked 140 hours a month.

Determine the salary of an engineer.

Solution

Problem 35

The accountant has a salary of 4200 rubles. In March, he spent 6 days on leave without pay, with a total working time of 22 days.

Determine the salary of an accountant for hours worked.

Solution

On the day he earns:

Problem 36

The worker fell ill in December for 5 working days. In November, his earnings amounted to 5,000 rubles. for 20 working days, in October - 5855 rubles. for 19 working days, in September - 5900 rubles. in 25 working days. Continuous experience - 12 years.

Find the amount of benefits for days of illness.

Solution

Average daily actual earnings for the previous three months of illness:

The amount due to the worker for temporary disability:

Problem 37

The employee is granted annual leave for 24 working days (from August 25 to September 17). His earnings in May amounted to 6800 rubles. with 24 working days, in July - 6900 rubles. with 26 working days, in June - 6800 rubles. at 27 business days. The working days were worked out completely, bonuses were not assigned.

Solution

Average daily actual earnings for the previous three months

Vacation:

Problem 38

Determine the prices for the product based on the data: to assemble the unit, it is necessary to spend 2 standard hours of labor of a worker of the 5th category, 6 standard hours of a worker of the 3rd category and 4 standard hours of a worker of the 1st category.

The tariff rate of a worker of the 1st category is 13.8 rubles, of the 3rd category - 21.3 rubles, of the 5th category - 35 rubles.

Solution

Collective piece rate per unit of output, taking into account the complexity of operations and wage categories of workers:

Problem 39

A pieceworker made 5 gears, 8 bushings, 12 cylinders in a day. The price for 1 gear is 30 rubles, for the sleeve - 15 rubles, for the cylinder - 11 rubles.

Determine the daily wage of the worker.

Solution

Problem 40

Determine the individual earnings of each worker with a collective piecework wage, if the collective price for adjusting the chemical apparatus is 22,668 rubles.

Adjustment is carried out by 4 workers. A worker of the 3rd category spent 10 hours to complete the work, 4th - 5 hours, 5th - 20 hours, 6th - 6 hours.

Tariff coefficients according to the current grid: 3rd - 1.26, 4th - 1.324, 5th - 1.536, 6th - 1.788.

Solution

First, it is necessary to determine the number of hours worked by each worker, brought to the category. To do this, we multiply the tariff coefficient by the number of hours worked by a worker of the corresponding category. The number of hours brought to the category will be:

For a worker of the 3rd category:

For a worker of the 4th category:

For a worker of the 5th category:

For a worker of the 6th category:

Total time:

Average earnings per 1 hour of work of a worker:

ZP of a worker of the 3rd category:

ZP of a worker of the 4th category:

ZP of a worker of the 5th category:

ZP of a worker of the 6th category:

Problem 41

The company manufactures products in the amount of 50,000 pieces. per year, wholesale price for 1 unit - 3000 rubles, the norm of time for the manufacture of units. ed. - 200 hours, the cost of 1 hour - 40 rubles. Additional payments up to the full wage fund - 30% of the direct earnings of pieceworkers.

The nominal time fund of one worker is 2080 hours. Downtime is planned in the amount of 12% of the nominal time fund, the coefficient of performance of production standards is 1.

Determine the average monthly wage per worker and output.

Solution

Number of hours worked per month:

For the manufacture of 50,000 products, it is necessary

Number of employees:

The company produces goods for:

Cost output: 27362.27.

Natural production:

Problem 42

The company produces 900 units per year. products, the norm of time for the manufacture of one unit is 40 hours, the cost of 1 hour is 55 rubles.

Surcharges - 10% of the direct earnings of pieceworkers. The nominal fund of time is 2000 hours, the planned downtime is 10%, the coefficient of performance of production standards is 1.1.

Determine the average monthly earnings of one worker.

Solution

Actual working hours of 1 employee per year:

per month:

For 150 hours (i.e. a month), a worker makes:

Because it is known that the plan is overfulfilled by 10%, then a month is done by one worker:

Thus, the employee works per month, which is in rubles , and taking into account the premium: rub.

Problem 43

The worker produced 430 parts in a month, fulfilling the norm by 115%.

Piece rate per part - 20 rubles. Remuneration for the manufacture of products in excess of the norm is made at prices increased by 1.5 times.

Determine the wages of a worker under a piece-progressive wage system.

Solution

According to the plan, the worker must produce:

Details over plan:

The worker processed 750 parts in 170 hours. Hourly tariff rate 27.50 rub. Determine his earnings under a piece-progressive wage system, if it is provided that if the norms are met more than 100%, the price for the part increases by 30%. The production rate is 4 ed. at one o'clock.

Piece wage = Piece rate per unit of output / actual quantity of goods produced or work performed for a specified period

Piece rate per unit of output = tariff rate of discharge per shift / rate of output

Piece rate per unit of production = 6.875r

Piecework salary = 30.32r

Salary piecework-progressive = Zsd + Rsd (1 + Ku / 100) (Nf-Npl)

Salary piece-progressive = 33.98 r

Total earnings for 170 hours = 5777.34r

Answer: 5777.34 rubles

During the year, the company plans to issue a publication. A in the amount of 520,000 pcs. The number of working days is 255, the mode of operation is one-shift. Production rate ed. A one worker 15 pcs. for a shift. Determine the number of production workers necessary to carry out the production program.

Number of production workers \u003d Planned output in a given period in the appropriate units of measurement / Norm of output per worker in the planned period in the same units of measurement

The rate of output per worker in the planned period in the same units = 15 * 255 = 3825 ed.

The number of production workers \u003d 520,000 / 3825 \u003d 136 rubles.

Answer: 136 workers

46. The norm of time for one product is 15 minutes, the hourly tariff rate for a given complexity of labor is 5 rubles per hour, there are 24 working days in a month; shift duration - 8 hours. 1000 items were produced per month.

Define:

a) production rate per month (pcs.)

b) piece rate for the product (rub.)

c) the planned and actual amount of piecework wages per month (rubles)

Production rate = 768 pcs.

Piece rate per product = 5 \ (60 \ 15) \u003d 1.25 rubles.

The planned amount of piecework wages per month = 768 * 1.25 = 960 rubles.

The actual amount of piecework wages per month \u003d 1000 * 1.25 \u003d 1250 rubles.

An auxiliary worker maintains a site where 5 pieceworkers work on stamping equipment. Each piece worker must produce 300 units per hour. blanks. In fact, in 20 working days (shift - 8 hours), 270,000 blanks were produced at the site. The hourly rate of an auxiliary worker is 7.5 rubles.

Define:

earnings of an auxiliary worker in the conditions of a time-based wage system;

wages of an auxiliary worker in the conditions of an indirect piecework wage system.

The earnings of an auxiliary worker in the conditions of a time-based wage system \u003d 20 * 8 * 7.5 \u003d 1200 rubles.

The earnings of an auxiliary worker in the conditions of an indirect piecework wage system \u003d 1200 * (562.5 / 100) \u003d 6750 rubles.

According to the list at the beginning of the year, the enterprise consisted of 3,000 people. 130 people were hired during the year, 100 were fired, including 80 people due to turnover.

Determine the average number of employees of the enterprise for the year. Calculate the coefficients of population movement (in %).

Determine the planned average headcount for the coming year, if the volume of production is provided for by 10% with a decrease in labor intensity by 20%.

The average number of employees of the enterprise for the year =

(3000+3002.5+3005+3007.5+3010+3012.5+3015+3017.5+3020+3022.5+3025+3027.5)/12 = 3014 employees.

Turnover ratio = (130/3014) * 100 = 4.31%

Disposal turnover ratio = 3.31%

Labor turnover rate = 2.65%

Planned average headcount for the coming year = (110/80) * 3014 = 4144 workers.

The enterprise went into operation on March 26. The number of personnel according to the list on March 26, 27 and 28 is 1200 people each. March 29 and 30 are days off, and March 31 - 1300 people.

Determine the average number of employees of the enterprise for March and for the first quarter.

The average number of employees of the enterprise for March = (1200 * 5 + 1300) / 31 = 235 workers.

The average number of employees of the enterprise for the I quarter = 235/3= 78 workers.

The volume of production at the enterprise for the reporting period increased by 20%, and the average number of workers decreased by 20%. Determine the productivity of the enterprise in comparison with the previous period.

Labor productivity for the enterprise in comparison with the previous period = (120/80) * 100 = 150%

The volume of manufactured products for the enterprise for the reporting year amounted to 28,000 thousand rubles, and for the previous year - 25,000 thousand rubles.

Determine the change in the labor intensity of a unit of production if the average headcount of the main activity decreased by 10%.

Labor input per unit of output = 90/((28,000/25,000)*100) = 80.3%

The monthly earnings of the brigade amounted to 18,500 rubles. Calculate the piecework earnings of the team members in accordance with the number of hours worked and the complexity of the work performed.

The norm of time for the manufacture of one product is 12 minutes, the hourly tariff rate for a given complexity of labor is 15 rubles, there are 24 working days in a month; shift duration is 8 hours. During the month, 1008 products were manufactured. Salary is piece-rate.

Define:

production rate per month (pcs.);

piece rate for the product (rubles);

the amount of piecework wages for the month, if for each percentage of overfulfillment 1.5% of earnings are paid at piecework rates (rubles).

Production rate per month: (24480)/12=960 pcs.

Overfulfillment of the plan: by 5%, the surcharge is: 5% 1.5% \u003d 7.5%

The amount of simple piecework wages: 31008 = 3024 rubles.

Piecework bonus salary: 3024+(30240.075)=3250.8 rubles.

Determine the amount of piecework wages for a month, if the piecework rate increases by 1.5 times when producing products over the initial base. The initial base for calculating piece-rate surcharges is 102.5%.

The rate of output per month, taking into account the base for calculating piecework surcharges (24480) / 12 * 1.025 = 984 pcs.

Coefficient of fulfillment of production standards: 1008/960=1.05

Overfulfillment of the plan: by 5%.

Piecework price for the product: (1512) / 60 = 3 rubles.

Piecework price for the product, taking into account the coefficient of increase in the price: (1512) / 60 * 1.5 = 4.5 rubles.

Salary progressive piecework: 984 * 3 + (1008-984) * 4.5 = 3060 rubles.

Tasks for independent solution

Problem 5.1.

Based on the given data on the operation of the enterprise, calculate the missing indicators and determine:

increase in production due to changes in the number;

increase in production due to changes in output.

Indicators	Reporting year	Planned year	Growth per year
Indicators	Reporting year	Planned year		in units of measure
The volume of marketable products, thousand rubles.
Number of employees, pers.
Labor productivity, rub./person

Problem 5.2.

During the quarter, the production site should process 200 sets of parts. The labor intensity of one set for milling work is 8 hours, for grinding work - 5.2 hours. The planned development of norms for milling work - 117%, for grinding - 115%. Determine the required number of workers by profession (annual useful fund of working time is 1800 hours).

Problem 5.3.

The company produces products A and B according to the program indicated in the table. Losses of time for valid reasons average 10% of the nominal time fund, the coefficient of performance of production standards is 1.2; the number of working days per year is 300, the duration of the shift is 8 hours; the operating mode of the enterprise is one-shift.

	Annual release program, pcs.	The norm of piece time, h.

Determine the number of production workers required for the enterprise for the planned year.

Problem 5.4.

We have the following data on the work of the enterprise for two years:

Indicators	First year	Second year
Volume of production, thousand rubles
The number of PPP, pers.

Define:

increase in production as a result of an increase in the number of employees (thousand rubles);

increase in production due to increased labor productivity (thousand rubles);

Task 5.5.

For the third quarter of the year, the company achieved the following performance indicators:

Indicators	Third quarter	% to the second quarter
Volume of production, thousand rubles
Number of employees, pers.
Average output, thousand rubles

Define:

increase in production due to an increase in the number of employees (thousand rubles);

the share of production growth due to increased labor productivity (%).

Problem 5.6.

A team of 4 people made 75 items "A" (piece-rate 20 rubles per item) and 90 items "B" (piece-rate 40 rubles per item). A worker of the IV category worked 40 hours, a worker of the V category worked 32 hours, two workers of the VI category - 50 and 56 hours, respectively. Determine the salary of each worker.

Problem 5.7.

The form of remuneration for turners is piece-progressive. In case of overfulfillment of the planned production rate, the bonus is accrued according to the following scale:

Overfulfillment of the plan, % 1-10 11-20 21-50

Increase in piece rate, % 25 50 100

Calculate the salary of turners if the turner of the III category (planned price for 1 part is 10 rubles) processes 9 parts per shift, the turner of the IV category (planned price for 1 part is 12 rubles) - 12 parts (monthly plan 176 pieces of parts for each worker, in 22 work shifts per month).

Problem 5.8.

The salary of a turner-borer at piece rates is 9,780 rubles per month. Determine the percentage of compliance with the norms if the hourly wage rate of the worker is 57.9 rubles, and the number of hours actually worked per month is 171.

Problem 5.9.

To repair electrical equipment, it is necessary to carry out:

turning works on the III category; time spent 10 minutes;

drilling works on the II category; time spent 5 minutes;

grinding works on the IV category; time spent 6 minutes.

Quarterly production program of 6000 pieces of equipment. Determine the fund of direct piecework wages of workers, if the duration of the shift is 8 hours, there are 22 working days in a month; the minimum wage per month is 600 rubles.

Problem 5.10.

The composition of the auxiliary workers of the machine shop is as follows:

2 locksmiths for the repair of equipment of the II category;

5 mechanics of the III category;

12 machine operators of the 5th category.

Salary is piece-rate. The planned percentage of bonuses for locksmiths is 25%, mechanics - 15%; machine operators - 30%. Additional payments will be 10% of direct earnings. The hourly tariff rate of the 1st category is 15 rubles. The annual fund of working time of one worker is 1882 hours. Determine the wage fund for auxiliary workers in the machine shop.

Problem 5.11.

The norm of time for the manufacture of one product is 20 minutes, the hourly tariff rate for a given complexity of labor is 18 rubles, 22 working days per month; shift duration is 8 hours. During the month, 580 products were manufactured. Define:

the rate of production per month;

piece rate for the product;

piecework per month.

Problem 5.12.

The shoe factory employs 30 foremen, 5 of them lead teams with more than 10 workers. The payroll fund for the foreman for the year at a salary of 40 thousand rubles. For the leadership of a team of up to 10 people, an additional payment of 10% is due and more than 10 people - 15% of the salary. Determine the annual amount of additional payments to the foremen of the shoe factory.

Problem 5.13.

The team servicing the unit was assigned a production task - to produce 8600 tons of products per year, and 13.5 tons per shift. The nominal operating time of the unit according to the plan is 296 days. The unit is used in 2 shifts. The annual salary fund of the brigade at the rate of 866,400 rubles. Determine the payroll of the brigade at piece rates, taking into account the implementation of the norms.

Problem 5.14.

The workshop employs 650 workers of the main production, of which 50% are pieceworkers. According to the orders, 5% of piecework workers fulfilled the norm by 90%, and 10% by 95%. Determine by what percentage the productivity of labor will increase if all pieceworkers bring their output to 100%.

Problem 5.15.

To manufacture products of the planned volume while maintaining the output achieved during the reporting period, 2,800 industrial and production personnel are required. As a result of the implementation of the measures planned in the planned period, 300 workers will be released, including the introduction of new equipment will help reduce the need for labor by 140 people. Determine the overall size of the increase in labor productivity, including through the introduction of new technology.

Problem 5.16.

The company has planned to increase production from 500 thousand rubles to 600 thousand rubles, while it is planned to increase labor productivity by 12%. Determine the number of personnel that must be accepted into the company if last year the number of employees was 100 people.

Problem 5.17.

The production rate is 40 products per shift, the duration of the shift is 8 hours. Determine the rate of piece time and labor productivity.

Problem 5.18.

Calculate the cost per drilling operation if the production rate is 20 parts per hour. Category of works VI. Assume that there are 8 hours in a shift, 22 working shifts in a month.

Problem 5.19.

The processing time of a part on a lathe as a result of a change in the geometry of sharpening the cutters decreased compared to the base period from 17 to 14 minutes. Actual labor productivity (output) increased by 28%. Determine the actual processing time for one part.

Problem 5.20.

According to the plan, output at the machine-building plant should increase by 8% compared to last year, and the number of employees - by 1.6%. Determine the planned growth in labor productivity.

Problem 5.21.

The output of the enterprise should increase by 8%, and the number of employees - by 1.6%. Determine how much the volume of production will increase due to an increase in labor productivity.

Problem 5.22.

There are 110 pieces of equipment installed in the stamping shop. The shop works in two shifts. Determine the attendance number of installers with a maintenance rate of 10 presses.

Problem 5.23.

In the reporting year, the loss of working time amounted to 8%. Thanks to the introduction of a number of measures, these losses should be reduced to 5%. The share of production workers in the total number of industrial and production personnel was 45% in the reporting year, and 50% in the planned one. Determine the planned increase in labor productivity due to these activities.

Problem 5.24.

Last year, the plant employed 1,500 people. In fact, each employee worked 1830 hours. In the planned year, the actual working time of one worker is planned to be increased to 1840 hours. The share of production workers in the total number of employees is 70%. In addition, in the planned year, due to the introduction of a number of measures, losses from marriage, which amounted to 1.5%, are expected to be reduced by 50%. Determine the number of workers that will be released in the planned year.

Problem 5.25.

Last year, the plant produced products worth 6200 thousand rubles. with 1800 employees. For the planned year, the output of products is determined in the amount of 6944 thousand rubles, and the number of employees according to the plan should be 1872 people. Determine the planned growth in labor productivity, the impact of labor productivity on the increase in output,%.

Problem 5.26.

In the reporting year, the value of the effective time fund of one worker was 1800 hours. In the planned year, due to the introduction of measures to improve the use of working time, the duration of the effective time fund of one worker should increase by 40 hours. Determine by what percentage the productivity of one worker should increase.

Problem 5.27.

In connection with the introduction of a new technological process, the output per worker in the machine shop during the processing of gears this year increased by 28.3% compared to last year, and the labor intensity of manufacturing shafts decreased by 24.2%. Determine by what percentage the labor intensity of processing gears has decreased and labor productivity has increased when processing shafts.

Problem 5.28.

Determine by how many percent the growth in labor productivity is planned for the current year compared to the previous one, if in order to fulfill the production program of the current year, which is equal in labor intensity to the plan of the previous year, the number of employees is 1400 people, and in the last (reporting) year it was equal to 1550 people.

Problem 5.29.

As a result of the introduction of a new technological process, the time for manufacturing one part was reduced from 2 to 1.5 minutes. Determine the number of released workers, if it is known that the annual program is 100 thousand units, the annual fund of time for one worker is 1830 hours, and the average fulfillment of the norms is 110%.

Problem 5.30.

The plan of the workshop for the development of gross output was increased in April by 12% compared to March and amounts to 210 thousand rubles. Determine the required number of workers to meet the April plan, if it is known that the increase in output per worker in April is planned to be 8.4% and that 420 workers actually worked on the shop in March.

Problem 5.31.

In May, the machine shop should produce marketable products worth 620 thousand rubles. The cost of work in progress as of May 1 is 140,000 rubles, and as of June 1, 115,000 rubles. determine the required number of workers to fulfill the plan for May, if it is known that the output of one worker according to the plan for May, due to the mechanization of work, should increase by 10% compared to April and that the average output of one worker in April was 760 rubles.

test questions

What is "labor productivity"?

Name the indicators of labor productivity.

Present the classification of the personnel of an industrial enterprise.

Expand the concept of "framework".

What is the basis for calculating the need for personnel.

Name the forms and systems of remuneration.

What is the essence of the wage system?

What is the difference between a profession and a profession?

What do rates show?

How is the rate calculated?

1. The profit of the company is
a) proceeds from the sale of manufactured products
b) sales revenue minus taxes on production
c) the difference between sales revenue and production costs
d) there is no correct answer
2. In which of the following options are examples of all three factors of production: land, labor and capital?
a) money, locksmith, arable land
b) teacher, oil.harvester
c) turner, machine tool, shares
d) bonds, natural gas. manager
3. A bank that deals with the savings of citizens and firms, as well as their loans.
a) emission
b) exchange
c) commercial
d) insurance
4. Which banks are the largest insurance companies that these banks serve in the first place:
a) exchange
b) insurance
c) mortgage
d) trading
5 Match the example with the structural element of the tax. For each position given in the first column, match the position from the second column.
Example Structural Element of Tax

A) citizen 1) object of tax
B) wages 2) subject of tax
C) car 3) tax rate
D) 13%
D) inherited property
6. Establish a correspondence between factors of production and types of income. For each position given in the first column, match the position from the second column.
Types of Income Factors of Production
A) rent 1) land
B) wages 2) labor
B) profit 3) capital
Task 1. The company employs 20 people. Each person works out 8 hours of working time during the day. 1600 parts are made per day. What is the productivity of the enterprise?
Task 2. Determine the state of the country's state budget, if it is known that the country's defense spending is $280 million, health care is $40 million, maintenance of the state apparatus is $75 million, education is $35 million, $20 million for science, $400 million for social benefits, $140 million for interest on government bonds, $45 million for environmental protection, $22 million for state-owned enterprises, taxes $170 million, personal income tax $390 million, corporate income tax $85 million, excises $32 million, customs duties $15 million.

help solve problems in economics: 3 otherwise I'm completely confused)

1. the confectioner made 3000 cakes per month. having improved his skills, he began to make 4,500 cakes. At the same time, he was on piecework wages and received 20 kopecks for baking one cake. How did the salary of a confectioner change in one day if there were 20 working days in a month?
2. The company produced 600 mixers per month. After the introduction of more advanced technology, labor productivity per day increased by 1.5 times. Determine how, under the new conditions, the output of mixers will change in a month, does it have 20 working days?
3. There are 31 seamstresses working at the "Maria" garment factory. The productivity of each was 2 dresses per day. After the introduction of piecework wages, productivity increased by 50% per day. Each dress brings the company a profit of 200 rubles. What income tax did the company pay per month before and after the introduction of the new wages, if there are 20 working days per month, and the company's income tax is 35%?