How this article will help: If you really need an additional employee, then you will have arguments for the director. Or you will understand how to more rationally distribute work in order to do without expanding the staff.

What will save you from: From an unpleasant conversation with the director and his distrust.

From time to time, the chief accountant is faced with the need to determine how optimal the number of his subordinates is. On the one hand, an insufficient number of accountants leads to constant overwork. On the other hand, the general director does not allow excessive increase in the accounting staff, which requires a very clear justification of the need for each additional employee.

You can’t just come to the director and say: “I have added a lot of work over the past year. I can’t cope, I need an extra person, or better, two.” Because in response you can hear: “And I think that you have little work. I would love to reduce the bookkeeping by one person, or even better - by two.

We have already said that you need to communicate with the leader in the language of dry numbers, not emotions. In the same article, we will talk about how to calculate the ideal number of accounting employees, as well as the wage fund for them. And then you can decide whether it makes sense to ask the director to expand the staff.

On what factors does the number of bookkeeping depend?

Very often, chief accountants ask me what is the ideal percentage of accountants to the total number of employees in the company - 5, 10, or maybe 15 percent? There is no single answer to this question, since even in similar companies the number of accounting specialists can differ significantly.

Why is this happening? because the number of employees primarily depends on the functions that the unit performs.

In one of the previous articles, we already talked about the fact that these functions can vary significantly in different companies. For example, it is one thing to simply provide information about receivables to other departments and services. And it is quite another thing to beat out the correct documents or money from not very conscientious contractors.

The second most popular question is: does the company's revenue affect the number of accounting departments? For example, should the number change if revenue increased from 200 thousand rubles. up to two million per day? Let's figure it out. We used to be able to issue one invoice for 200 thousand rubles, but now we issue the same invoice, but for two million. Should the number change? Certainly not. And another company, in order to earn 200 thousand rubles, had to issue 20 thousand invoices of 10 rubles each. every. And when the revenue increased to two million, there were already 200 thousand accounts. Therefore, the staff of accountants of this company should also expand significantly.

Thus, if we want to determine the optimal number of accounting departments, we must take into account not only the list of products that it produces. The volume of operations associated with the manufacture of these products is also important.

Important detail

If you want to determine the optimal number of accounting departments, consider not only the list of products that it produces, but also the volume of operations associated with their implementation.

And the third, on which the size of the accounting department sometimes depends, is the level of effective use of working time. This includes the degree of automation and manufacturability (the more manual labor, the lower the efficiency), as well as just elementary discipline and the right motivation.

The most interesting thing is that if the growth in the volume of operations in the accounting department is accompanied by competent automation of work, then the number can not be increased. For example, purchase a scanner and software that will automatically save copies of scanned documents in an accounting program. Modern stream scanners are capable of processing from 15 to 100 documents per minute. And how many documents per hour do your accountants enter?

How to establish the optimal number and payroll of accounting

There are five typical positions in accounting: chief accountant, his deputy, senior accountant, junior accountant and teller.

Operators are either people who enter primary documents into the information system, or couriers.

Junior accountants are employees who are responsible for simple areas or help senior accountants.

Senior accountants (in some companies they are called second grade accountants or lead accountants) have much more experience. They are assigned to the most complex areas of accounting.

The deputy chief accountant is either a methodologist who monitors changes in accounting and tax accounting in all areas. Or a person who helps the chief accountant manage a large team.

More on this topic

How to determine the time that subordinates should spend on work is described in the article “How to evaluate the work efficiency and real workload of each accounting employee”, published in the journal Glavbukhe No. 8, 2012.

To determine the optimal size of the accounting department, you need to make a list of tasks assigned to it by the CEO. Then calculate the approximate amount of time to complete each task. Then distribute the tasks between the above positions. Sum up standard time. And present to the CEO the estimated number of accountants of each qualification: say, one deputy, two senior accountants, two junior accountants and one teller. Then, to make a budget for the maintenance of accounting, simply multiply the resulting number of accountants by the current salary level in your region. For Moscow, you can take the following rates: teller - 100 rubles. per hour, junior accountant - 200 rubles, senior accountant - 350 rubles, deputy chief accountant - 700 rubles, chief accountant - 1200 rubles. at one o'clock.

Many Moscow chief accountants, comparing their salary with the rate of 1200 rubles. per hour, they will be very surprised, because they receive much less. The reason is that 1200 rubles. per hour (or about 200 thousand rubles per month) is the ideal salary for the chief accountant of an average company. Such a specialist is engaged only in work corresponding to his qualifications. In real life, the chief accountant spends a certain amount of time on less skilled work. He can keep several sections of accounting, go to the tax office. And the lower the complexity of the tasks to be solved, the lower the salary.

Using these calculations, you can determine the ideal composition of accounting. Now I propose to consider an illustrative example.

Suppose, in addition to the chief accountant, three people work in the accounting department: Ivanova (senior accountant), Petrova and Sidorova (junior accountants). The chief accountant needs to determine the real percentage of the workload of these employees. It is also necessary to assess whether their salary corresponds to the level of work performed. To do this, the manager fills out a table (see the sample calculation of the time budget and payroll fund of accounting).

First you need to make a list of products that accountants produce, as well as the time spent on each of them. The time for processing the "primary" is calculated based on the amount of data entered into the information system, and the standards for entering documents. It turns out that the senior accountant Ivanova enters the "primary" 95 hours a month, Petrov - 50, Sidorov - 40.

To understand how long calls to counterparties take, the timesheet is used. Ivanova called for 15 hours a month, Sidorova - 5 hours, Petrova did not call at all. For self-development, for example, reading accounting journals, each lady is allocated 2 hours a month.

Separately, it is worth dwelling on the line "Reserve for unforeseen cases." When distributing the load, you can’t foresee everything, there will always be small things that take a lot of time. Therefore, it is important to include a reserve for unforeseen cases in calculating the optimal number. The higher the position of the subordinate, the more he should have this reserve.

Important detail

In calculating the optimal number, it is necessary to include a reserve for unforeseen cases. The higher the position of the subordinate, the more he should have this reserve.

In total, Ivanova got a load of 187 hours with a standard of 176 hours. Overrun - 11 hours, or 6 percent of working time. Petrova and Sidorova are underloaded.

Further, for each product, that is, in each line, you need to put down the level of qualification necessary for the high-quality performance of this work. And then multiply the amount of time spent by the corresponding hourly rate (in our example, Moscow). What is Primary Entry? This is work corresponding to the rate of the teller, that is, 100 rubles per hour. Calls to counterparties - more qualified work at the level of a senior accountant, that is, 350 rubles per hour. Etc.

It remains just to calculate what salary we have to pay an accountant for a month. The first is Ivanova. The chief accountant multiplies 95 hours spent on processing primary documents by 100 rubles per hour. Receives 9500 rubles. 15 hours of calls to counterparties multiplies by 350 rubles, total 5250 rubles / month. And so on for each line. The final chord is the sum over the column. It turns out 38,400 rubles. salary. But in fact, Ivanova earns 40,000 rubles. per month. A very interesting conclusion emerges. On the one hand, the employee is overloaded, but on the other hand, she does not fully work out even her current salary. Therefore, we cannot ask the CEO for a raise for her. If we carry out similar calculations for Petrova, we get 14,480 rubles. with an actual salary of 25,000 rubles. And this is not surprising, given the huge reserves of time that she has.

So why does the senior accountant Ivanova have such a bias? Because more than half of her time she is engaged in work that does not correspond to her qualifications. In order for Ivanova to do everything, you just need to delegate some of your functions to two other employees.

This example perfectly shows that before you knock out an additional employee from the general director, you need to figure out whether all the internal reserves for improving efficiency have been used. Perhaps a simple redistribution of responsibilities among the existing accountants will eliminate the problems with the shortage of staff.

The article was published in the magazine "Glavbuh" No. 12, 2012

Federal State Autonomous Educational Institution

Higher education

"St. Petersburg State

Polytechnic University of Peter the Great"

(FGAOU VO "SPBPU")

University Polytechnic College

L. D. Yun

"Economics of the organization"

Topic: "Labor resources of the enterprise (productivity and wages)"

St. Petersburg

Explanatory note

The textbook is compiled in accordance with the state educational standard for secondary vocational education (FSES) and the work program for the discipline "Economics of the organization"

The methodological instruction is supplemented by the textbook on the discipline "Economics of the organization" for the specialty 38.02.04 "Commerce" and is intended for conducting practical classes on the topic "Labor resources of the enterprise".

This methodological development contains:

Basic concepts and definitions;

Examples of solving typical problems;

Tasks for independent work.

The main goals and objectives of the guidelines:

3. Consolidation of theoretical material on the topic "Labor resources of the enterprise";

4. Development of students' skills to apply in practice methods for determining the average number of employees and payroll using various wage systems;

The guidelines are intended for second-year students of the specialty 38.02.04 "Commerce" studying the discipline "Economics of the organization".

The number of employees.

The main indicators of the number of employees of the enterprise include the payroll and the average number of employees.

The payroll includes all employees hired for permanent, seasonal or temporary work for a period of one day or more, from the date of their admission to work in accordance with the concluded contract.

The average number of employees is equal to the arithmetic average number of employees for the observation periods.

The turnout staff shows how many people from the payroll came to work. Then the average number of employees is determined by the following formula:

= (+ +):

Example 1

In the reporting year, the volume of marketable products amounted to 700 thousand rubles, the average number of employees was 25 people.

In the planned year, output will amount to 780 thousand rubles, labor productivity per worker should increase by 5%.

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) Labor productivity per employee is determined 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 700 thousand rubles. / 25 people = 28 thousand rubles.

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

Vg (pl) \u003d 28 thousand rubles. + 5% = 29.4 thousand rubles.

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

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

N (pl) \u003d 780 thousand rubles. / 29.4 thousand rubles = 27 people

Example 2

16 - 202 people;

17 - 203 people;

18, 19 - days off;

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

Solution

1) The average headcount for a month is defined as the ratio of the sum of headcount for all days of the enterprise to the number of calendar days of the month:

Nppp (month) = / Tcal;

Npp (March) \u003d (200 + 202 + 203 * 3 + 205 * 12) / 31 \u003d 112 people.

2) Let's determine the average headcount for the remaining months of the enterprise's operation:

Npp (April, May) = 305 people;

Npp (June) \u003d (305 * 15 + 310 * 15) / 30 \u003d 308 people;

Npp (July, August) = 310 people;

Npp (September - December) = 200 people

3) Average headcount for quarters:

Nppp (q) = (month) /3;

Npp (I quarter) \u003d 112 / 3 \u003d 37 people;

Npp (II quarter) = (305 -2 + 308) / 3 = 306 people;

Npp (III quarter) \u003d (310 * 2 + 200) / 3 \u003d 273 people;

Npp (IV quarter) = (200 * 3) / 3 = 200 people

4) Average headcount for the year:

Nppp (year) = (square) / 4;

Nppp (year) = (37 + 306 + 273 + 200) / 4 = 204 people

Example 3 The average number of employees of the enterprise in April is 50 people, in May - 60 people, in June 58 people. Let's determine the average number of employees of the enterprise in the second quarter.

Solution. The average number of employees of the enterprise in the second quarter is (50 + 60 + 58) / 3 = 56 people

Example 4 The list number of employees of the enterprise from April 1 to April 12 is 50 people, from April 13 to April 22 - 60 people, from April 23 to April 30 - 55 people. Let's determine the average number of employees in April.

Solution. For 12 days, the payroll number of employees of the enterprise was 50 people, then 10 days - 60 people, and the last 8 days - 55 people.

Example 5. In April, the employees of the enterprise worked 6,000 man-days, there were 10 man-days of downtime and 200 man-days of absenteeism. Determine the average number of employees of the enterprise in April.

Solution. The average number of employees of the enterprise = (the number of actually worked man-days + the number of man-days of downtime + the number of man-days of absenteeism) / (total number of days) = (6000 + 10 + 200) / 30 = 207 people.

Tasks for mastering the procedure for conducting a comparative analysis of the personnel of the enterprise

To conduct a comparative analysis of personnel, indicators such as the turnover rate for admission, the turnover rate for retirement, the replacement rate for the number of employees and others are used.

Task 1

Formulation of the problem:

The average number of employees of the enterprise for the year amounted to 1,000 people. According to the employment contract, 200 people were enrolled at the enterprise this year. Calculate the acceptance rate.

Technology for solving the problem:

The hiring turnover ratio is calculated as the ratio of the number of employees hired for a given period Ch p, to the average number of employees for the same period:

(1)

Answer: turnover ratio for acceptance 0.2.

Task 2

Formulation of the problem:

The average number of employees of the enterprise for the year amounted to 1,000 people. During the year, 75 people resigned of their own free will, 15 people entered educational institutions, and 25 people retired. Calculate the retirement turnover ratio.

Technology for solving the problem:

The retirement turnover ratio is calculated as the ratio of the number of retired employees for a given period H sel, to the average number of employees for the same period:

(2)

Answer : disposal turnover ratio 0.115.

Task 3

Formulation of the problem:

This year, 200 people were enrolled at the enterprise under an employment contract. During the year, 75 people resigned of their own free will, 15 people entered educational institutions, and 25 people retired. Calculate the replacement rate for the number of employees.

Technology for solving the problem:

The replacement rate for the number of employees is calculated as the ratio of the number of employees hired for a given period Ch p to the number of retired workers for the same period H sel:

(3)

Answer: the replacement rate for the number of employees is 1.74.

Task 4

Formulation of the problem:

The average number of employees of the enterprise for the year amounted to 1,000 people. During the year, 75 people resigned of their own free will, 15 people entered educational institutions, and 25 people retired. According to the employment contract, 200 people were enrolled at the enterprise this year. Calculate the frame stability factor.

Technology for solving the problem:

The personnel stability coefficient is calculated as the ratio of the number of employees on the payroll in a given period H cn to the average number of employees.

The number of payroll employees in a given period is determined as follows:

(4)

(5)

Answer: frame stability coefficient 1.085.

Task 5

Formulation of the problem:

The average number of employees of the enterprise for the year amounted to 1,000 people. During the year, 75 people resigned of their own free will, 10 people were called up for service in the Armed Forces, and 25 people retired. Calculate the staff turnover rate.

Technology for solving the problem:

The staff turnover rate is calculated as the ratio of the number of employees of an enterprise or department H tech who left for a given period for reasons not caused by production or national necessity, to the average number of employees:

(6)

The obtained value of the turnover coefficient is within normal limits, that is, it is not an indicator of an unfavorable overall situation at the enterprise.

Answer: the staff turnover rate is within normal limits and is 0.075.

Tasks for planning the number of employees of the enterprise

Planning the number of employees of an enterprise involves the calculation and analysis of such indicators as payroll, attendance and average headcount and others.

Task 1

Formulation of the problem:

The staff of the enterprise with a total number of 100 people. divided into two categories. Employees of one category have an eight-hour working day, and 20 employees of another category have a seven-hour working day. The planned (effective) working time fund is 219 days, of which 8 are pre-holiday days. Determine the average working day for the company.

Technology for solving the problem:

The average working day for different categories of workers is determined by the formula:

In general, for the enterprise, the average established duration of the working day is calculated as follows:

(8)

where Ri– number of employees by categories;

R– total headcount .

The average fixed working day for this enterprise is

Answer: The average length of the working day at the enterprise is set at 7.76 hours.

Task 2

Formulation of the problem:

The average number of workers of some enterprise in May was 280 people. The average fixed working day is 8 hours. Calculate the personnel (nominal) fund of working time.

Technology for solving the problem:

Timesheet (nominal) working time fund T tab is defined as the difference between the calendar fund of working time of workers T to and the number of man-days (or man-hours) not used on public holidays T holiday and weekends T out:

(9)

where is the average number of workers.

May has only 31 days, which is 248 hours. Weekends - 4 days, that is, 32 hours, 1 pre-holiday day, the duration of which is reduced by 1 hour, and 2 holidays - 16 hours. Therefore, the timesheet (nominal) fund of working time in this task will be:

Answer: the timesheet (nominal) fund of working time in May will amount to 56,280 man-hours.

Task 3

Formulation of the problem:

The company has been operating since June 1st. The table shows how the payroll number of employees (P) changed in June. Determine the average number of employees for the first decade of June and for June.

Technology for solving the problem:

When determining the average number of employees, the sum of the payroll number of personnel for all calendar days is taken into account. The number of employees on non-working days (weekends and holidays) is taken equal to the number of employees on the corresponding weekend and holiday. In the calculations, a formula of the form is used:

(10)

where T to is the number of calendar days in the period.

Answer: the average number of employees for the first ten days of June was 151 people, and for June as a whole - 197 people.

Task 4

Formulation of the problem:

The planned effective working time fund T eff of one worker-pieceworker is equal to 1639 hours / year. Planned technological labor intensity of the production program Тemk 1600 thousand standard hours. Determine the standard for the number of basic piece-workers of the enterprise according to the labor intensity of the production program, if the coefficient of fulfillment of time norms by workers is 95%.

Technology for solving the problem:

The standard for the number of employees of the enterprise according to the labor intensity of the production program is determined by the formula:

(11)

where to ext- the coefficient of fulfillment of time norms by workers. It is calculated as the ratio of the actual hours worked to the corresponding time fund, in%.

In this way,

Consequently, at this enterprise, the number of basic pieceworkers should be increased by 3%.

Answer: the standard for the number of basic piece-workers of the enterprise in terms of the labor intensity of the production program is 1028 people.

Task 5

Formulation of the problem:

The planned output of the enterprise is 1,300 thousand rubles. per year, and the planned rate of output of one worker is 25 thousand rubles. per year. The coefficient of fulfillment of the norms of time to ext by the workers is 1. Calculate the number of workers according to the norms of output.

Technology for solving the problem:

(12)

where In pl- the planned volume of production (work performed);

V n- production rate.

Substituting the data known from the condition of the problem, we obtain the desired number of workers:

Answer: the number of workers in terms of output is 52 people.

Task 6

Formulation of the problem:

The nominal working time fund T n is 2008 hours / year for one worker, the planned effective working time fund T eff is 1639 hours / year. Calculate the coefficient of conversion of the turnout number of workers to the payroll to cn.

Technology for solving the problem:

Coefficient of conversion of the attendance number of workers to the payroll to cn is calculated as the ratio of the timesheet (nominal) fund of working time to the planned (effective).

In this task .

Answer: the coefficient of conversion of the attendance number of workers to the payroll to the joint venture is 1.22.

Task 7

Formulation of the problem:

The number of units of equipment installed in the workshop K o is 25. The maintenance rate H o is 5 units. The operating mode of the enterprise is two-shift. The coefficient of conversion of the attendance number of workers to the payroll to the joint venture is 1.22. Calculate the number of workers according to service standards.

Technology for solving the problem:

To calculate the number of workers according to service standards, the following formula is used:

(13)

where n- the number of shifts.

Thus, the desired number people

Answer: the number of workers according to the service standards is 12 people.

Task 8

Formulation of the problem:

The company purchased 4 cranes. The mode of operation is two-shift. The coefficient of conversion of the attendance number of workers to the payroll to the joint venture is 1.22.Calculate the number of workers by jobs.

Technology for solving the problem:

The number of workers by jobs is determined by the formula:

(14)

Substituting the data known from the condition, we obtain the required number:

Answer: the enterprise needs 10 crane operators for the normal organization of work.

Tasks for the development of methods for determining the level of labor productivity in the enterprise

Task 1

Formulation of the problem:

The output of the product is 2,500 thousand rubles. per year. The number of employees in production - 141 people. Determine the output for this product.

Technology for solving the problem:

Working out IN is the ratio of the cost of goods produced C p to the number of employees H:

(15)

In our problem, the output of one worker is 17.7 thousand rubles.

Answer: the output for this product is 17.7 thousand rubles.

Task 2

Formulation of the problem:

The enterprise produces 3 types of products: A, B, C. The output and the number of people employed in the production of these products is presented in the table. Determine the deviation of labor productivity in the production of products A, B, C from the average productivity.

Technology for solving the problem:

To determine the deviation of labor productivity from the average productivity, first, using the formula (15), we calculate the output (it is presented in Table 2.

Answer: for products A and B, the performance is below the average by 11 and 15%, respectively, and for product C, it is above average by 6%.

Task 3

Formulation of the problem:

Production output per hour is 15 products. The introduction of the latest technology has reduced the complexity of manufacturing this product by 14%. Analyze how productivity will change.

Technology for solving the problem:

The change in labor productivity over a certain period in terms of output or labor intensity can be analyzed by calculating the index of labor productivity growth I Fri:

(18)

where In otch, In bases- respectively, the development in the reporting and in the base period;

T otch, T base- respectively, the labor intensity in the reporting and in the base period.

It can be seen from the condition that the output in the base period is 0.25 products per minute. In the reporting period, the labor intensity of the product decreased by 14%, that is, the same 15 products the employee now produces not in a minute, but in 0.86 minutes. Therefore, the output in the reporting period is 0.29 products per minute. The index of labor productivity growth, calculated according to one of the formulas (18), is equal to:

Therefore, a 14% reduction in the labor intensity of manufacturing this product gives us a 16% increase in productivity.

Answer: the expected increase in labor productivity will be 16%.

Task 4

Formulation of the problem:

In the reporting period, the enterprise hired 4 new employees, which is 25% of the total number of employees. At the same time, output increased by 45% compared to the base period. Calculate how output will increase, and, accordingly, labor productivity.

Technology for solving the problem:

To solve the problem, we use formula (15):

Thus, a 25% increase in headcount led to a 16% increase in labor productivity.

Answer: labor productivity will increase by 16%.

print version

Which makes a number of changes to some regulatory legal acts in the field of labor protection and, in particular, to the order of the Ministry of Labor of the Russian Federation dated 10.12.1012. No. 580n "On Approval of the Rules for Financial Provision of Preventive Measures to Reduce Occupational Injuries and Occupational Diseases of Workers and Sanatorium and Resort Treatment of Workers Employed at Work with Harmful and (or) Dangerous Production Factors".

Naturally, the Ministry prompted such changes by the commissioned procedure for assessing jobs - a special assessment of working conditions, however, the order provides for not only changes related to special assessment, but also something more interesting.

It is planned to change the procedure for providing financial support for insurers whose number does not exceed 100 people, the so-called small business. If this policyholder did not apply for financial security from the FSS during the two years preceding the current year for various reasons (a small amount of compensation, he simply did not know), then he can count on the summation of unspent amounts. It is not the previous year that is taken into account, but three consecutive calendar years preceding the moment of circulation. The amount of compensation does not change and is 20%, but not for one year, but for three. Nice? Even more! Another additional condition is that the amount of accumulated indemnities in any case cannot exceed the amount of insurance premiums for the current financial year.

Thus, if in 2011 and 2012 the policyholder ignored his right to compensation, the amount of which, suppose, in 2011 was 4,000 rubles, and in 2012 - 6,000 rubles, then in 2014 he will be able to use 4000 + 6000 + 20% from the amount of accrued and paid contributions for 2013. If the insured has 101 employees or more, then the calculation of the amount of financial security will be carried out in the old way. In this way, the Social Insurance Fund is trying to attract small businesses to address issues in the field of labor protection, all that remains is for small businesses to still "bought" such a tempting offer and thoroughly "shaken" the FSS.

Subparagraph b of paragraph 3 of the rules is planned to be replaced, setting out in a new edition. Now, instead of implementing measures to bring the levels of dust and gas contamination of the air, noise and vibration levels, and radiation levels at workplaces in line with state regulatory requirements for labor protection, it will be simple and concise: the implementation of measures to bring the levels of exposure to harmful and (or) hazardous production factors on workplaces in accordance with state regulatory requirements for labor protection.

The FSS is constantly expanding the list of activities for which it will be possible to spend financial support. This year it is planned to supplement it with an event for the purchase of first aid kits. Priority areas will remain: conducting a special assessment of working conditions and implementing measures to reduce the harmfulness and danger of production factors.

The FSS also plans to introduce an additional reason for refusing to provide financial security if the insured has submitted an incomplete package of documents, but the insured can re-apply with the application, supplementing it with the missing papers.

At the moment, the order is being registered with the Ministry of Justice of the Russian Federation, but it is expected that in the very near future it will nevertheless be put into action, given that the acceptance of documents for financial security is already underway and will end by August 1, 2014. But you should hurry up, as the Fund's funds tend to run out earlier than the deadline for submitting documents for reimbursement.

Exercise 1.

In the previous year, products worth UAH 215 million were produced. It is planned to increase its output by 5% next year. The number of employees in the previous year amounted to 250 people, in the planned year it is planned to reduce it by 30 people. Determine what increase in labor productivity is planned for the enterprise.

1. We determine labor productivity (PP) in the reporting and planning periods according to the formula:

a) in the reporting year

b) in the planned year, taking into account the increase in the cost of manufactured products and the decrease in the number of employees

2. Planned increase in labor productivity:

Turnover per seller (thousand): Previous year - 32.0; reporting year - 45.5;

Retail price index for the reporting year - 1.10;

The average index of labor input to commodity turnover is 1.15. To conclude.

1. We calculate the dynamics of labor productivity (PP) in actual and comparative prices:

Tasks for self-fulfillment

Due to the mechanization of production, the labor intensity of manufacturing products decreased by 20%, and the savings in the number of employees amounted to 75 people, with a total number of 2100 people.

To determine the overall growth of labor productivity, including by reducing the labor intensity of production and saving the number of employees. To conclude.

Task 4

When implementing the plan of organizational and technical measures, the labor intensity of manufacturing products A, the output of which is 18 thousand units, decreased from 12 to 10 standard hours; products B, the output of which is 820 units, - from 58 to 43 standard hours; products B, the output of which is 230 units, - from 120 to 112 standard hours. The total labor intensity of production is 130 thousand standard hours. Determine the change in labor productivity by reducing the complexity of manufacturing products.

Task 5

Determine the productivity of labor at the enterprise in the reporting and planning periods and its change, if it is known that in the reporting year it was produced in the amount of 3400 thousand UAH. The plan provides for an increase in its output by 15%. The number of employees at the enterprise in the reporting year is 3,350 people. The plan is to reduce it to 85%.

Task 6

In the II quarter. labor productivity of one worker is equal to 4.3 thousand UAH. In the III quarter. the company plans to produce products worth UAH 18 million and at the same time reduce the number of workers by 150 people.

Determine: the number of employees in the III quarter; productivity of one worker in PI sq. and an increase in labor productivity.

Task 7

In the reporting year, the enterprise produced 1.5 thousand machine tools. The labor intensity of manufacturing the machine is 150 standard hours. In the planned year, it is planned to produce 2.1 thousand machine tools and reduce the labor intensity of their manufacture by 6%.

Determine the savings in the number of workers and the growth of labor productivity, if the effective fund of working time per worker is 1700, and the coefficient of fulfillment of production standards in the planned year is 1.2.

Task 8

During the reporting period, new equipment was installed in the workshop. The worker on the new machine produces 45 products per hour, and in the base period on the old machine, the output is 30 products.

Determine the index and percentage of output growth.

Task 9

The activity of two enterprises producing the same products within the framework of the association is characterized by the data given in Table. one.

Table 1. Performance indicators of enterprises

Task 10

To characterize the dynamics of changes in labor productivity at a trading enterprise, taking into account changes in the average level of retail chains for goods according to Table. 2.

Table 2. Change in labor productivity indicators over five years

Indicators
Retail price index

Determine the increase in labor productivity, using the indicators of normative net production (Table 3).

Table 3. Change in production volumes at the enterprise

The number of industrial and production personnel in the previous period - 1090 people, in the reporting period - 2120 people.

Determine the level and indices of change in hourly, daily, annual output per worker shop based on the data in Table. 4.

Table 4. Change in labor indicators at the enterprise

Determine the coefficient of mechanization of labor and the coefficient of mechanization of work according to table. five.

Table 5. Indicators of labor productivity, taking into account the mechanization of work

The work of the enterprise is characterized by the indicators given in Table 6.

Table 6. The ratio of financial and labor indicators

Determine the increase in labor productivity in terms of gross, marketable, net, conditionally net production and the standard cost of processing. Explain the reasons for the difference in indicators.

Determine the planned increase in labor productivity by reducing the waste of working time according to the data given in table. 7.

Table 7. Dynamics of loss of working time

Guidelines: it is possible to reduce the number of PPP by reducing the waste of working time is calculated by the formula:

where M is the change in the number of PPP. %; B - the level of time loss in the reporting year,%; - The level of time loss in the planned year,%.

In the base year, the company manufactured products for UAH 40,500,000. According to the plan, output should increase by C%. The number of employees in the base year was 4232 people. In the planned year, it is planned to reduce the number of personnel by 46 people.

Determine the planned increase in labor productivity.

It took 18 minutes to process the part. After the revision of the time standards for this part, the norm was set to 16 minutes.

Calculate by what percentage the labor intensity has decreased and labor productivity has increased. The duration of the shift is 8 hours.

Tasks for self-fulfillment using a PC

Calculate the increase in labor productivity, taking into account the totality of factors, as well as the effect of each factor separately, based on the data in Table. 8.

Table 8. Factors influencing labor productivity (by options)

Indicators
The number of industrial and production personnel, calculated on the planned volume of production and the output of the base period, persons
The share of key workers in the number of industrial and production personnel,%
Loss of working time of employees in the base period,%
Loss of working time in the planned period,%
Increasing the budget of working time per worker, days
Number of working days worked by one worker in the planned period, days

Using spreadsheets of the MS Excel package, build a settlement and analytical table, according to which to analyze the dynamics of labor productivity, as well as the factors that affect it. Make a forecast for the next five years, using the statistical functions linest, trend, forecast, logest, growth to build a model of your choice.

To characterize the dynamics of changes in labor productivity at a trading enterprise, taking into account changes in the average level of retail chains for goods according to Table. nine.

Indicators
Retail turnover, thousand UAH
Average number of employees, people
Average turnover per employee, thousand UAH
Retail price index
Labor productivity indices calculated using the basic method,%
Labor productivity indices calculated by the chain method,%

Using spreadsheets of the MS Excel package, build a settlement and analytical table, according to which to analyze the dynamics of labor productivity at a trading enterprise. Make a forecast for the next three years, using the statistical functions linesi, trend, forecast, logest, growth to build a model of your choice. Conclusions are presented in the form of a linear diagram of the trend equation.