Calculation of the number based on production. Determination of the planned number of workers

An important task of management is the calculation of the number of personnel. To obtain an objective result, it is necessary to be guided by such a concept as "labor rationing". This is effective tool to determine the number of personnel by category. When the manager plans the work of his organization, he already sees the front of the work. And to determine how many full-time employees he needs, methods for calculating the number of employees will help. It is important that the number of employees is optimal and the staff is not bloated. Employees should not be kept unless necessary.

Indicators applicable to the concept of "number of employees"

Employees at the enterprise can be hired on a temporary or permanent basis. Indicators of the number of people in the state are the total and payroll. The first option should be understood as all individuals who with the employer are in labor relations. The payroll includes all employees of the enterprise for a certain period. This takes into account the time of work of each person. This determines the need for additional hiring of people. It is used if you need to replace a sick employee.

Attendance - the number of employees, taking into account the number of jobs with time standards relative to their work. This calculation of the number of employees of the enterprise is carried out according to a special formula. To determine the turnout number, the number of jobs in the enterprise should be multiplied by the time of work for a certain period and divided by the rate of work for one worker during a specific period of time. This applies to days and hours.

By performing simple arithmetic operations, you can determine the payroll. The turnout rate is multiplied by the number of working days. This does not include holidays and weekends. The resulting value should be divided by the number of working days. Holidays do not count as working days. You should also minus those days when the employee did not show up for work for a good reason.

The list should display the data of all workers and employees accepted on a permanent basis. It also includes persons who temporary work. The indicator should be calculated taking into account seasonal workers, if any. All employees are visible in the list at once:

actual;
missing;
part-time workers;
persons working under civil law contracts.

The general and list determination of the number of employees is carried out both on a specific date and for a certain time period. If necessary, you can easily calculate the average headcount using indicators of work time: actual or standard, which are expressed in hours.

Performing the necessary calculations

The number norm should be understood as the established number of full-time employees who work in certain organizational and technical conditions. Simple methods for calculating the number of personnel are based on the use of 3 approaches:

marginalist. Its use allows you to determine the number of employees needed to maximize profits. The calculation of the optimal number of personnel is associated with the analysis of the highest productivity of production factors.
Expert-statistical. The approach allows you to trace the dependence of the number of personnel on the factors that influence it. Here, reports on the work of both the enterprise itself and its departments will come in handy. Statistical dependencies can be established using regression analysis methods. The results obtained can be adjusted taking into account expert assessments professional specialists.
Analytical-normative. When using this approach, an analysis of the labor process is carried out. It is necessary that the organization of work is designed rationally. It is important to normalize the complexity of work. The approach can be used at an operating enterprise and at the design stage of its subdivision. It is impossible to put impossible tasks before people. It is important to optimize the interaction of all employees.

For employees, labor rationing means establishing a measure of labor costs when performing the assigned amount of work for a specific period of time.
Labor standards must be set correctly. In this case, it is necessary to take into account the level of technical equipment of the enterprise and other important factors.

The concept of labor standards includes the following standards:

time;
workings;
service;
numbers.

If the work is performed using the same technology, then uniform labor standards are developed. When standard technology is used, development is required standard norms labor.

When carrying out headcount calculations, in order to clarify how many people are in the company's divisions, do not forget about the differences in attendance, payroll and average payroll. Personnel planning can be short-term, medium-term and long-term.

Average number of employees

The average number of employees can be determined for different periods. To perform headcount determination, follow the following plan.

Calculate the headcount. When workers are legally employed part-time in production, they should be included in the list. For example, this applies to workers employed in hazardous industries.

At the next stage, production necessary calculations. In order to obtain the average number of employees employed during the month as a result, you should add together the payroll numbers of employees for each calendar day.

Determine the number of hours that employees worked incompletely.

Find out the average number of employees who were not fully employed in production. To do this, the number of hours worked by employees from the above category is divided by the product of the normal length of the working day, measured in hours, by the number of working days of the month.

To get the final result, add to the average number of full-time employees in production the number of employees who were underemployed for various good reasons.

After that, you can calculate the average number of all employees employed in the enterprise for certain periods. For example: for a year, quarter, or half a year. When performing calculations, you will need to round the result to an integer. If the resulting index is less than 0.5, then it is simply discarded. When it is equal to or greater than 0.5, it should be rounded up to one.

The average number of employees must be known when submitting a report for last year at the IFNS. In case of late submission necessary information organization will be fined. You will need the indicator when submitting reports to in electronic format or when recalculating the amount of UTII. With it, you can easily determine whether an organization can apply the simplified tax system and UTIF. Average number of employees required when submitting the form statistical observation in Rosstat. Based on the analysis of this indicator, you will be able to find out if your company is eligible for tax benefits. So, a company can be exempted from VAT when 50% of its employees are disabled.

How to determine the number of certain categories of workers?

When planning the development and further activities of the enterprise, the manager outlines what resources he will need in the future.

First you need to make an assessment of the labor resources that are already available. An inventory of jobs is being carried out. It is determined who is responsible for what operation. The analysis should be carried out by categories of employees. The organization may include laborers, clerks, narrow specialists. It is necessary to analyze each category of workers.

The calculation of the number of personnel by category is not a simple quantitative assessment of labor resources. The meaning of this indicator is wider. It is important to take into account the prospects for the use of labor resources in full. This cannot be done without a thorough analysis of factors: socio-economic; organizational and technical.

It should be borne in mind that for each company the calculations will be different. It is difficult to accurately determine the number of personnel in an enterprise where production is focused on seasonal work. Difficulties arise even when the production process develops spasmodically. If, during the year, either an increase and an increase in the rate of production, or a decline are constantly observed, this means that the number of employees is also not stable.

When a new enterprise is created, standard structures are used. Appropriate models may apply. In addition to internal conditions, factors are important external environment, including market conditions, cyclical economic development, features of the labor market, government programs or contracts.

Principal schemes for determining the number of personnel affect the establishment of the number of required personnel. An additional need for workers can be declared after receiving the results of an analysis of its availability and needs. At the same time, separate categories are considered by profession or qualification.

Determining the need for personnel is the initial stage personnel planning. Precise definition staffing needs is a calculation of the required number of employees, their qualifications, working hours, employment according to functional duties and placement along the production chain in accordance with the current and future tasks of the organization's development. The calculation is based on a comparison of the estimated need and the actual state of the workforce on a certain date.

Planning the number of employees of organizations is associated with an indicator of the use of working time during the year, measured in man-hours or man-days. The average number of hours and days of work per employee per year is determined on the basis of the balance of working time.

Working time balance- a system of indicators characterizing the working time resources of employees, their distribution by type of costs and use. This balance is drawn up to identify reserves for increasing labor productivity through a more rational use of the working time fund and determining the number of workers. The balance of working time is calculated mainly for one average worker. The balance of working time is compiled for the organization (enterprise), workshop, section.

The balance of working time is compiled in three stages:

1) calculation of the average actual number of working days;
2) establishment of the average length of the working day;
3) determination of the useful (effective) working time fund in hours.

At the first stage, three time funds are determined:

1) calendar- number calendar days in the planned period;
2) nominal- the number of working days that can be used as much as possible during the planning period;
3) useful (effective) working time fund the average worker (in hours) is defined as the product of the number of working days and the planned average working day.

Number of working days in the planned period is the difference between the memorial fund and the number of absences (in days). Scheduled absences are regular, additional and study holidays absenteeism due to illness, childbirth, performance of state and public duties.

The duration of vacations is planned in accordance with the law. Sick leave and other absences are planned according to the reporting data, taking into account a possible decrease. The average working day is adjusted for reduced pre-holiday days and preferential working hours for certain categories of workers.

Organizations use two methods for determining the planned headcount: enlarged and detailed planning.

Big planning consists in calculating the number of employees based on the use of the headcount index I H:

The headcount index depends on the dynamics of such indicators as the volume of production and services (GOP), labor productivity (Pht), labor intensity production program (I Gr), fund wages(/FZP), average salary ( I Zpsr):

Example

The number of employees of the bakery in the base period was 275 people. It is planned to increase the production plan by 15.6%, as well as to introduce a set of measures that will ensure the growth of labor productivity by 12%. Determine in an aggregated way how many workers will be required in the planning period.

The population index will be 1.156/1.12 = 1.032. Thus, in order to increase production indicators in terms of volume by 15.6% with an increase in labor productivity by 12%, it is necessary to increase the number of employees by 3.2%. The planned number in this case will be 275 1.032 = 284 (persons), or 9 people more than in the base period.

When planning, it should be taken into account that there is a possibility that the shortcomings that were observed in the practice of using employees in the reporting period will persist in the planning period. In this regard, it is necessary to take into account the use of the working time fund of employees, draw up on its basis an action plan aimed at better use of the labor force, which should be reflected in the labor productivity growth index. Such studies are appropriate in cases where business policy is focused on saving labor costs, on an intensive path of production development.

In addition, it is desirable to take into account possible changes in the need for labor in certain periods, caused by differences in products. Moreover, the range of fluctuations can be especially noticeable if we estimate the number of each profession necessary for the production of specific products.

You can also determine the planned headcount using the estimated headcount indicator, which shows how many employees will be needed to perform a given amount of work at a constant level of labor productivity:

Example

The enterprise plans a production volume of 12.5 million rubles, as well as a set of measures that will free up 24 people. Determine the planned number of employees if the level of labor productivity in the base period was 50 thousand rubles. For this data estimated number workers will be (persons). Accordingly, the planned number is 250 - - 24 = 226 (persons).

The detailed planning technique allows to solve the issue of providing the enterprise with personnel in accordance with the needs economic activity, the features of the technologies used, the demand for the final product in the market, and also makes it possible to improve the placement of workers in the workplace. In this case, the number is determined arrangement, security and list.

constellation number depends on the amount of work that is required to be performed in a particular structural unit, in a particular profession, on the number of service objects, as well as on the norms of time, production, maintenance, manageability or number.

It should be borne in mind that the methodology for determining the planned number of key workers has essentially not changed over many years of economic development. For piecework workers, the distribution number is determined as follows:

(10.4)

where is the planned labor intensity, normo-h; - coefficient of performance of labor standards.

Example

Planned technological complexity of the production program is 6516.5 thousand standard hours, the planned useful fund of working time per worker is 2075.1 hours, the planned coefficient of compliance with the norms is 1.32. In this case, the distribution number will be

(people).

A feature of the modern period of operation of an enterprise is that at present each enterprise independently sets average percentage compliance with labor standards, while previously this indicator fulfillment of production tasks was determined by higher organizations - ministries and departments - at a level not exceeding 115-120%.

The deployment number of workers can also be determined by the shift task and the duration of the shift:

where - the number of arrangement, people; - production task (volume of work) per shift in the accepted units of measurement; - the norm of time, h.

Example

The shift production task for the brigade is 65 pieces, the time norm for one product is 3 hours, the planned coefficient of fulfillment of the norms is 1.2, the duration of the work shift is 8 hours. Accordingly, the placement number of workers will be (persons).

Determination of the distribution number of service and auxiliary workers has its own characteristics. If there are service standards for the work performed, then the calculation is carried out as follows:

where M - number of service objects, pcs.; – service rate, units/cm; - shift coefficient.

Example

The workshop has non-automatic equipment - 2500 units. repair complexity and 50 semi-automatic machines. The service rate for repairmen is 500 units. per shift, for adjusters - 5 machines per shift. The distribution number of repairmen will be (persons), adjusters (persons).

For those jobs for which it is difficult to establish both the scope of work and service standards, the calculation of the number of jobs is used, i.e. a list of jobs is compiled and the need for workers for each of them is determined.

The planning of the number of managers, specialists and employees is usually carried out on the basis of the normative method.

The basis for planning the number of specialists and employees is the volume of functions performed by them, as well as a forecast for the further development of production. In particular, for engineers, technicians and technologists, the amount of labor costs may increase due to an increase in the range of products, an increase in the volume of output and an increase in quality.

To calculate the number of specialists, as a rule, the direct counting method is used, the basis of which is the determination of the necessary labor costs for the performance of periodic functions, i.e. labor intensity of work.

You can determine the number of specialists () and employees using the formula

(10.7)

where OR is the planned scope of work by profession and qualification group, rub.; Dad.works - a coefficient that takes into account additional work and work not included official duties; – conditional output of one specialist, rub.

When determining the placement number of managers, such an indicator as the controllability rate is used:

In turn, when determining the number of specialists, the service rate can be applied. Then the calculation is performed similarly, only in the denominator in the formula (10.8) instead of the controllability norm, the service norm is used.

In addition to calculating the distribution number, when detailed planning determine the number of attendance and payroll. The determination methodology is the same for all categories of personnel and for all structural divisions.

Security number indicates how many workers are needed per safe day, taking into account the shift of work:

where - the number of attendants, people; S– number of shifts; - exits to all shifts, accepted units; - exits in the shift of maximum workload, taken units.

Payroll number is the required number of employees per planned year. In this case, two main methods are used - by the payroll coefficient and by the planned percentage of absenteeism.

The payroll ratio calculation method determines the payroll number of employees as follows:

where is the headcount, people; - list coefficient.

The list number of employees by the percentage of absenteeism (the sum of the percentage of absenteeism for good reasons) is determined as follows:

(10.12)

Example

It is necessary to determine the attendance and payroll number of workers serving the machines for the production of caramel mass, if there are 3 such machines on the site, each of them is served by 4 workers during the shift. The site works in three shifts, the second shift is loaded by 70% relative to the first, and the third, also relative to the first, by 45%. The nominal working time fund is 260 days a year, the planned number of exits (real working time fund) is 236 days a year.

In order to determine the turnout number, it is necessary to calculate the shift ratio. We will take the outputs in the first shift as one, since this shift is the maximum workload, then the outputs in the second shift are 70% of the unit, or 0.70, in the third shift - 45% of the unit, or 0.45. The shift ratio is . The number of attendants is equal to 3 4 2.15 = 25.8 (persons) (do not round to minimize the calculation error). The list number of workers serving the machines for the production of caramel mass: (persons).

The calculation of the additional need for employees is necessary for recruitment, as well as for the training and advanced training of employees in the organization. The additional need consists of the need to increase the number of employees due to an increase in the volume of production (services) and the need to replace those leaving the organization for various reasons.

In order to determine the additional need for personnel, the formula is used

where is the number at the beginning of the year, people; – number at the end of the year, people; – additional need for workers of the corresponding profession, people.

Example

The number of employees at the beginning of the 1st quarter is 250 people, the planned average quarterly number is 270 people. Determine the need for additional external recruitment, if part of the additional need (15 people) can be covered by transfers from other departments of the enterprise.

Based on the formula, we determine the number at the end of the billing period (quarter): (persons).

Therefore, the total additional need will be (persons). Of these, 15 people were transferred from other units, so it is really necessary to take 25 people.

At the same time, this is information about the additional need for personnel when planning staffing, and information about the additional need to compensate for the planned loss of labor due to turnover reasons should also be taken into account.

An additional need to compensate for the planned loss arises in connection with dismissal for good reasons (retirement, disability, transfer to study off-duty, call for military service, with the end of the contract, etc.). It is most optimal to determine such a need as a percentage of the average number of personnel (taking into account data for the previous period, differentiating by reasons for attrition and taking into account possible changes in working conditions or in the age structure of personnel).

Additional need due to labor turnover (layoffs for own will and for violation labor discipline) can be calculated using the current trend in the dynamics of this indicator and taking into account the forecast of the level of satisfaction of employees with their work in the organization.

The calculation of the number of employees of the organization can be current or for the future.

Current planning This is the current headcount. You can estimate available resources as a result of a focused job analysis or job analysis. In the course of the analysis of the work, it is found out how the available resources meet the requirements of the organization. In this case, the calculation must take into account the additional need for personnel.

Planning for the future is planning for a period of more than three years, taking into account long term strategies development of production (business).

Headcount calculations should not be taken lightly, as they determine the subsequent work on staffing the enterprise. For this reason, when determining the need for labor, they are not limited to formal calculations using generally accepted formulas, but carry out additional analytical calculations in order to identify the features of the production situation. Therefore, when carrying out planned calculations of the required number of personnel for structural divisions line managers should be involved in this work.

It should be borne in mind that the practice of planning to attract workers to work both in Russia and abroad is based primarily on determining the necessary need for labor. Therefore, determining the need for labor is the first step in planning work with personnel in any enterprise, regardless of the form of ownership.

In contrast to Russian practice, in addition to the volume of production and the structure of work performed, foreign specialists in personnel planning pay attention to the age structure and psychophysiological characteristics of employees, as well as the ability of employees to develop. In addition, when planning work with personnel, the possibility of career advancement of employees is taken into account, taking into account the physical and psychological requirements of the profession or workplace, as well as human capabilities.

Personnel planning in an organization is integral part personnel management system, which involves tracking changes in its structure, as well as an element of work with personnel, the purpose of which is to ensure that people are provided with jobs at the right time and in the required quantity, in accordance with their abilities, inclinations and production requirements. It is very important for enterprises to have such a qualified composition of workers, which is necessary for solving urgent problems. production tasks. The costs associated with the use and development of personnel are a significant part of production costs. Therefore, competent managers of organizations seek to establish the optimal number of employees in order to ensure competitiveness.

Therefore, planning personnel will be effective if it is integrated into general process planning at the enterprise, as well as when it is carried out with the help of a whole range of interrelated activities combined in operational plan work with personnel.

Thus, personnel planning is carried out both in the interests of the enterprise and in the interests of its employees. Personnel planning in modern conditions development of the economy is implemented through a whole range of measures aimed at effective and long term development enterprises.

One of the important issues of labor economics and its organization is the calculation of the number of personnel. Under the conditions of a planned economy, research and sectoral institutes, departments, ministries were engaged in the development and testing of calculation methods. Enterprises received appropriate instructions from above and carried them out. Today they decide this issue on their own.

The existing and currently used methods for calculating the number of personnel can be generally divided into two classes.

1. Purpose and scope

Calculation methods are classified depending on the purpose and scope of their application. In turn, within this class they can be reduced to four groups (table). In this case, it is more correct to speak not about a method, but about a methodological approach that includes several methods.

Calculation of the number of personnel according to the standards in the workplace, in the shops and services of the enterprise

When applying this approach, the number of personnel by profession is calculated first at individual workplaces, then summarized by sections, workshops and departments, and in general for the enterprise. For calculations, differentiated standards of labor costs (time, production, maintenance, service time) are used.

The methods are well developed and have been widely used in Soviet time, and now. The approach gives high accuracy in determining the number of personnel, but is highly labor-intensive.

Scope - current planned calculations of the number of personnel by categories, professions, positions and qualifications; development and correction of staffing tables; determination of the compliance of the actual number with the planned one.

Calculation according to consolidated labor standards

Using this approach, the number of personnel by profession is calculated immediately for the enterprise or production, workshop within the enterprise. The enlarged labor standards of service, number, controllability are used. The methods are less accurate than the previous ones, but also less time consuming.

The disadvantage of this approach is the inconsistency regulatory framework today's organizational and technical conditions of production. Consolidated labor standards for industry have not been developed in the last 10-15 years, and the existing ones have become outdated, since the structure of service and management at enterprises has changed in a market environment.

Scope - selective approximate calculations of the required number of personnel by category; forecast of the required number of categories for the future.

Calculation by actual time spent

In this case, the number of personnel by profession is calculated by jobs, teams, sections, departments, and then summed up by the enterprise. For calculations, the actual costs of staff time, obtained using photographs of working hours, are used.

The methods of this group allow you to get a real picture of the costs and losses of working time in the workplace and calculate the required number of personnel. Based on the results of the calculations, it becomes possible to adjust the actual number. In addition, due to the lack or weakness of the regulatory framework, these methods are becoming the only ones today.

Their shortcomings are manifested in the subjectivity of application and high labor intensity. In addition, their systematic use requires a large number of qualified raters. The methods are generally outdated, but given the inadequacy of the regulatory framework, its absence or inapplicability, they quite work to correct the actual number of staff.

Combined method

This methodological approach makes it possible to determine the number of personnel both by workplaces and sites, and by the enterprise as a whole. In fact, this is a combination of the previous approaches, which can be used in different combinations. For example, the number of personnel is determined according to consolidated standards, and then specified according to differentiated ones.

Another option is that in some departments the number of personnel at individual workplaces is determined, in others - according to aggregated standards, and in others - on the basis of actual working hours. There may be many such options.

Features of the application of this method are the ability to choose the most suitable methods and ensuring sufficient accuracy with optimal labor intensity. However, this combination requires good knowledge methods, highly qualified raters.

2. Category and nature of work

The second class includes methods for calculating the number of personnel, depending on the category and nature of work.

Traditionally distinguished:

the main workers engaged in the production of the main products;

auxiliary workers engaged in ensuring the activities of the main workers;

employees involved in the management process.

These categories of personnel, in addition to their place in the production process, also differ in the nature of their work. For workers, physical labor predominates, and for the main workers it is more deterministic than for the auxiliary ones. Mental labor predominates among employees, which is generally less deterministic than physical labor. At the same time, different functions and works differ significantly from each other in the degree of determinism, the presence and volume of routine elements.

As a result, the rationing and remuneration of labor of different categories of workers and, accordingly, the methods for calculating the number of personnel (scheme) differ.

The main methods of rationing the labor of workers and calculating their number in Soviet times were reduced to the establishment of norms for labor costs according to the following standards:

time and number for the main workers;

service time and number for auxiliary workers;

number and management for employees.

According to some estimates, up to 80% of the norms in production were calculated by the analytical and calculation method using normative materials.

The analytical research method using timekeeping and photographs of working time was used in cases where there were no standards - in experimental and small serial production, while mastering new products etc. Currently, the situation in the regulation of labor has changed significantly.

In the 1990s, work on the development of labor standards was, in fact, curtailed. In addition, existing and currently being developed labor standards are not intended for use in automated systems management. The result of this is a large number of manual labor in calculations.

There is an acute shortage of methodological materials on work. As a result, the calculation of the number of personnel is difficult due to the obsolescence of the regulatory framework for labor and the lack of automated calculation methods.

More detailed analysis shows that the situation is not as hopeless as it seems. Let's consider this question in relation to different categories of personnel.

Basic workers. Over the past 15-20 years, the technological base of production has not changed much. Therefore, it is quite possible to apply the normative materials developed in the 80s. The author of this article calculated the number of personnel in a number of aluminum and alumina enterprises in 2001 according to the consolidated industry standards of 1987 and obtained quite satisfactory results.

Auxiliary workers. At enterprises with an unchanged organization of production, it is also possible to apply the standards of the 80s. When the organization of production changes, for example, when auxiliary workers are withdrawn from the main workshops, repair complexes are created, a number of auxiliary functions(repair, transport) for outsourcing, other methods are required.

Employees. Old normative materials are not recommended.

Today, the main methods for setting labor cost standards and calculating the number of personnel are:

predictive calculations of the number of employees using aggregated standards or expert coefficients;

calculations of the current number of employees based on actual time spent using timing and photographs of working time.

When choosing a methodological approach and calculation method, it is advisable to apply the criterion complexity/accuracy(by analogy with the criterion price quality). It sounds like this: the more accurately the number of personnel is calculated, the higher the complexity of such an assessment. As a result, when choosing a group of calculation methods, specialists face a choice - to calculate quickly, but not accurately, or slowly, but accurately.

At the same time, high labor intensity in practice can lead to losses of real calendar time. For example, you can get a rough estimate of the number in a month, and a more accurate estimate in six months. In the latter case, the release of workers will be implemented with a delay of 5 months, which will lead to unjustified costs for the maintenance of excess staff.

In planning the activities of enterprises, an important place belongs to the definition of the need for workforce. Planning of labor resources at enterprises begins with an analysis of the availability of jobs with workers of appropriate qualifications and the level of their use.

The number of personnel of the organization depends on the nature, scale, complexity, labor intensity of production (or other) and management processes, the degree of their mechanization, automation, computerization. These factors determine its normative (planned) value. More objectively, the staff is characterized by the accounting (actual) number, that is, the number of employees officially working in the organization at the moment.

The procedure for accounting for personnel is determined by the Instruction on the statistics of personnel and wages of workers and employees in enterprises, institutions and organizations. The instruction regulates the methods for determining the payroll, the average number of employees, the list of employees in the main and non-core activities, categories of personnel, the procedure for accounting for the admission and disposal of personnel, and other issues.

Calculations of the number are based not only on the quantitative and qualitative assessment of the labor resources themselves, but also on the possible level of their use, analysis of the determining factors - technical, organizational, socio-economic.

The objects of analysis are:

The range of products and services provided;

Losses of working time and their causes;

Character and comparative level technological processes and equipment;

Progressiveness and compliance with modern requirements of the organization of labor and production;

The level of motivation of labor activity;

Maintenance and production standards, the level of their actual implementation, etc.

Determining the planned number of personnel depends on the specifics of the enterprise, the features of its functioning. In particular:

Calculations in terms of volume will be different for enterprises of mass and serial production in comparison with enterprises of single and pilot production;

An enterprise that radically diversifies its activities will run into much greater problems in the calculations than an enterprise that expands only the volume of production or the provision of services;

The enterprise, the production of which should be rhythmic throughout the year, has unknown problems in the production of a seasonal nature, including in the calculation of the number of personnel.

With significant organizational shifts (for example, the creation of a new enterprise), assessing future labor requirements is a rather difficult task. In this case, typical structures, models, analogues are used.

The basis for calculating the required number of personnel is the planned volume of production, labor productivity and its growth, indicators of other sections of the enterprise plan (planned standards for time and output, maintenance standards for equipment and jobs, planned coefficients for meeting standards, data on the release of workers under the influence of certain technical organizational factors).

The volume of production is most often expressed in labor units - in standard hours. The standard hour characterizes the cost of normalized working time for the manufacture of products (performance of work).

The number of personnel is planned (calculated) separately for each category and for the enterprise as a whole. At the same time, the turnout, accounting and average number of employees are calculated.

Consider the system of basic calculations on the example of an industrial enterprise.

The planned number of main workers is determined in three ways:

1) according to the complexity of the production program;

2) according to production standards;

3) according to the standards of service.

When determining the planned number of main workers (Npl,) according to the labor intensity of the production program, it is necessary to take into account the planned amount of work in standard hours (ΣTr), the effective fund of working time of one average worker in hours (tf) and the planned coefficient of compliance with the norms (KVN):

The labor intensity of the production program is defined as the sum of the labor intensity of all business operations necessary for its implementation. The number of employees employed in jobs that are standardized) is calculated by the formula

where three is the planned productivity of a unit of the 7th type of product, standard hours;

mi - the number of products of the / -th type, units;

n is the number of types of manufactured units.

The planned number of the main workers employed in irregular work () is determined by the formula

where K is the total amount of equipment) that needs to be serviced by workers;

Kum - the number of shifts of equipment operation per day Kya.0 - the conversion factor of the turnout number in the account;

But - the rate of service, i.e. the number of pieces of equipment that can be serviced by one worker, units.

Kya.o - calculated by the formula

where Нр is the planned percentage of absenteeism of workers at work.

But - is calculated by the expression

where Нр - working time fund (per shift, month);

Тн.о - the norm of service time.

According to the service standards, the number of main workers can be calculated by the formula

Where NCO is the number of basic workers for comprehensive service one piece of equipment in a given period.

The planned number of individual groups of the main workers employed in similar jobs can be determined by the production rates:

where GPD, is the planned volume of work (products, services) in natural units of measurement;

But - the planned production rate in natural units for 1:00.

The number of pieceworkers can be determined by the expression

where Tr is the normative labor intensity, standard hours.

The number of time workers is calculated by the formula

where tservice is the service time of the workplace (unit) per year.

A simplified calculation of the total need for workers is performed using the formula

where B is the planned output per worker.

The number of management employees, specialists, employees is calculated using the Rosencrantz formula:

where n is the number of types of organizational and administrative work that determine the loading of these categories of specialists;

mi - the average number of certain actions (calculations, processing of stocks, negotiations, etc.) within the framework of the th organizational and managerial type of work per month, year);

ti is the time it takes to complete an action in within i-x organizational and managerial work;

tp - fund of working hours of a specialist, taken in the calculations;

Kvn - planned coefficient of performance of production standards;

tn - time for work that cannot be calculated in previous calculations;

Кнрц - coefficient of necessary distribution of time;

Kfrch - the coefficient of the actual distribution of time,

In modern conditions, the use of the staff-nomenclature method, based on planned indicators for the development of production, typical structures and states, as well as the nomenclature of positions to be filled by specialists with higher education. Using this method, it is possible to determine both the quantitative need for specialists on the basis of staffing tables, and the qualitative one - on the basis of a typical nomenclature of positions that determines the level of classification and the profile of training of specialists.

A typical nomenclature of positions is developed at all levels of management - from an enterprise to a ministry, and is the initial basis for the saturation standards with specialists and the need for them in the context of specialties. The standard saturation coefficient (Kn) in each planning period is calculated by the formula

where PNS is the standard number of specialists;

Chco, - average headcount workers.

Then the total need for specialists () is determined as follows:

where K "- normative coefficient of saturation with specialists;

The planned number of employees in this period.

In the calculations, the following types of determining the number are used: turnout, accounting, average.

The turnout number is the number of employees who must appear daily for work.

The payroll includes permanent and temporary employees hired for a period of one or more days, including persons absent from work for the reasons provided for labor law. These are, in particular, workers in business trips, at school, perform state duties, temporarily disabled. Part-time workers are also taken into account.

The average number is the number of employees on average included in the list of the enterprise for a certain period. It is calculated by the ratio of the total number of employees on the list for all calendar days of this period to the number of days in the period (the number of employees for a day off is taken equal to the number of them for the previous working day).

The average headcount for a month is determined as the sum of the number of employees for each calendar day of the month divided by the number of days of the month. The average number of employees for the year is determined as the sum of the average monthly number divided by 12:

Where Chr.so1, Chr.so2, Chr.so12 - the average number of employees for January, February, December;

12 is the number of months in a year.

The average number of employees can be determined using the following approaches:

a) by the coefficient of the average composition

Where Chr.yav - the number of employees, people;

Ks.ob - coefficient of the average composition of employees.

where tn is the nominal working time fund, man-days

tp - real working time fund, man-days,

b) by the percentage of absenteeism

where Nyar is the total number of scheduled absences from work,%.

The calculation of the number of personnel should be preceded by the determination of the planned balance (budget) of the working time of one employee.

When planning the balance of working time, first of all, the norm of working time per year (nominal fund of time) is determined, that is, the maximum possible fund of working time per employee per year, without taking into account absenteeism. It is more than the number of working days in a year. Further, the effective fund of working time of one employee (attendance fund) is determined as the difference between the fund of working hours (nominal fund) per year and planned absences in days. Scheduled absences include absences permitted by law: regular and additional holidays, leave in connection with training, with childbirth, absenteeism due to illness, in connection with the performance of state duties, with the permission of the administration, and the like.

Absences due to vacation are planned based on the duration of vacation established for a particular category (group) of employees. The Labor Code of Ukraine establishes a minimum duration of annual paid leave of 24 calendar days. For some categories of workers, the Law of Ukraine "On Holidays" establishes a longer duration of annual basic holidays, and also grants the right to additional annual holidays (for work with harmful and difficult working conditions, for the special nature of work, in connection with training, etc.).

When calculating the planned balance of working time of an average employee, absenteeism through leave due to training, sickness, childbirth, performance of state duties, and others are planned based on their percentage in relation to the nominal time fund in the previous reporting period. It is important to note that when planning absences due to childbirth, the change in the share of female labor at the enterprise is taken into account, and when planning absences due to illness, they take into account their reduction due to preventive health measures and improved sanitary and hygienic working conditions. Next, the turnout (effective) fund of the time of one employee in hours is calculated. To do this, the turnout fund of the time of one employee in days is multiplied by the average length of the working day.

The length of the working day depends on the established mode of operation of the enterprise and the planned loss of time due to the reduction in the length of the working day in certain categories workers (employed in heavy and hazardous work, adolescents, breastfeeding infants).

An example of calculating the balance of working time of the average employee for the year is given in Table. 9.1.

The labor collective in terms of number and skill level is not a constant value, it changes all the time: some workers are released, others are hired. A change of this kind characterizes the movement of cadres.

Analysis of the movement of personnel in the enterprise is carried out using the following indicators:

Recruitment turnover rate;

Staff turnover rate on dismissal;

Staff turnover rate;

Staff stability coefficient;

Staff turnover rate;

Average work experience of employees.

Table 9.1

CALCULATION OF THE BALANCE OF WORKING TIME of the average employee (DATA Conditional)

Indicators	Values of indicators by periods (years)
Indicators	reporting	planned
Number of calendar days
Weekends and holidays
Number of working days (nominal working time fund, days)
Absenteeism, days

Regular holidays
Leave due to study
Absence due to illness
Absenteeism due to childbirth
Fulfillment of public duties
With the permission of the administration
Yavkovy work time, days
Average working day, hours
Effective time fund per year, hours

The recruitment turnover rate (Kop) is determined from the expression

where Npr - the number of employees hired for the reporting period, people;

Chso - the average number of employees, pers.

The staff turnover rate for release (Goats) can be determined by the formula

where Chz - the number of laid-off workers for the reporting period, people.

The staff turnover rate (Kpc) is determined by dividing the number of employees of an enterprise (workshop, section) who left for various reasons or were released for a given period by the average number for the same period:

where Chz.vb - the number of dismissed employees of the enterprise at their own request, people;

Chz.iv - the number of dismissed employees of the enterprise at the initiative of the administration, people.

where Chz - the number of dismissed employees of the enterprise at their own request and for violation of labor discipline for the reporting period, people;

Chso - the average number of employees on this enterprise for the period preceding the reporting period, people;

Npr - the number of newly hired employees for the reporting period, people.

Personnel discipline level coefficient:

where Krd is the coefficient of the level of discipline (absenteeism);

Nyar - absence from work, man-days;

tf - actually worked time, man-days.

The turnover rate (KZMK) is determined by the ratio of the larger of the two numbers - hired and fired - to the average number of personnel, namely:

The average length of service of employees in a given enterprise (“loyalty” of personnel) is the ratio total amount years of work of all personnel at this enterprise to the average number, namely:

The indicators discussed above characterize the potential of labor resources, its condition, devotion to the conditions of production. The effectiveness of the use of the personnel of the enterprise is manifested through the performance indicators of its work and the activities of the enterprise as a whole (labor productivity, efficiency in the use of working time, profit, etc.).

Determining the need for labor resources includes calculating the number both for the whole enterprise and for categories of industrial and production personnel, determining the additional need and sources of its coverage.

The number of employees as a whole for the enterprise is determined on an aggregate basis, based on the volume of production (Qpl) and labor productivity in the planned period (PTpl) or differentiated by categories of industrial and production personnel.

Headcount planning is based on establishing the dependence of the headcount and the main economic indicators enterprise work. The main ones are the volume of production and labor productivity. Determination of the planned number of personnel (Рpl) is carried out according to the following formula:

Rpl \u003d Rb * Ko + (-) E or Rpl \u003d Qpl / PTpl,

where: Rpl - the planned number of personnel in the billing period, people;

Рb - the actual number of personnel in the base period, people;

Ko - index of change in the volume of production;

E - change in the number due to increased labor productivity, people.

The calendar period is selected as the base period, the same name and preceding the planned one, for which all the indicators necessary for the calculation are known.

The index of change in the volume of production can be determined on the basis of cost and physical indicators of the volume of production.

As can be seen from the above formula, the number of personnel changes in direct proportion to the change in the volume of production and inversely proportional to the change in labor productivity. That is, an increase in production leads to an increase in the number of employees, and an increase in labor productivity - to a decrease.

The above calculation method is used in cases where the enterprise operates in a stable development and stable economic system. Under these conditions, according to the above formula, it is possible to plan the number of industrial and production personnel of the enterprise as a whole, or the number of employees of certain categories of PPP, as a rule, workers. In some cases, in a similar way, you can plan the number of smaller groups of specialists, for example, the number of shop personnel.

A detailed calculation of the number of personnel by category is made according to the labor intensity of the production program, production standards, the number of jobs, service standards and manageability standards.

To determine the number, a balance of working hours is preliminarily drawn up for each group of workers with the same work schedule and equal duration. regular holidays. It is developed taking into account the operating mode of the enterprise and the planned loss of working time. An example of compiling the balance of working hours is presented in table 4.1.

Table 4.1.

The balance of working time of the average worker

Determination of the number of workers by professional groups (Рj) based on the labor intensity of products, work performed and services rendered is carried out according to the following formula:

H pj = Tpj / Tej / Kvnj,

where Тпj is the labor intensity of the production program for the jth type of work for billing period, working hour.;

Tej - effective working time fund of one employee of the j-th profession for the billing period, hours;

Квнj is the average coefficient of fulfillment of the norms by the workers of the j-th profession.

The labor intensity of the production program for the billing period is determined on the basis of existing time standards for individual works and the planned volume of work in physical terms.

According to this method, the planned number, as a rule, of the main workers, in single and serial production, of individual specialties of auxiliary workers, is determined.

The calculation of the number of workers according to the production standards is carried out according to the formula:

Chr \u003d Q / Vn / Kvn,

where: Q - the planned volume of work in physical terms (pieces, tons, l. m2), Vn - the rate of production in the planned period, pieces / person.

This method of determining the number of workers is used in in-house divisions of an enterprise that produce homogeneous products.

The calculation of the number of personnel by the number of available jobs is used in cases where the work of personnel is not standardized and does not depend on objectively measured parameters. The following formula is used to determine the planned headcount:

Chr \u003d M * Ksm * Ksp,

where: M - the number of jobs;

Ksm - the coefficient of shift work jobs;

Ksp - payroll ratio, defined as the ratio of the nominal working time fund in days to the actual number of working days.

A similar method is used to plan the number of key workers in mass production, certain specialties of auxiliary workers, for example, on-duty specialists and, in some cases, managers, for example, line managers of production units (shops and sections, shift supervisors).

Planning the number of personnel according to service standards is carried out according to the following formula:

Chr \u003d About * Kcm * Ksp / But,

where: About - the number of serviced objects;

But - the norm of service, the number of objects simultaneously serviced by one specialist.

Thus, the number of main workers in highly automated production with multi-machine work is determined; auxiliary workers (adjusters, mechanics - repairmen, cleaners, etc.).

Number of key workers serving automated process or a complex aggregate, is determined by the formula:

H \u003d Ag * Nob * Ksm * Ksp,

where: Ag is the number of units;

Nob - service rate, i.e. the number of workers serving one unit, pers.

The planning of the number of managers, specialists and other employees is carried out on the basis of a typical enterprise management scheme and manageability standards. Calculations are made for each management function, based on the most important factors affecting the amount of work associated with the performance of a particular function. Standards are also developed for certain types of work (accounting, graphic, computing, etc.) for the positions of specialists and employees (designers, technologists, accountants). Then compiled staffing, which reflects the specifics of enterprise management.

The total number of employees is determined by summing up the number of all categories of industrial and production personnel.

In the practice of accounting and personnel planning, there are attendance, payroll and average payrolls.

The turnout number determines the number of employees who must go to work in the planned period. The payroll includes all employees registered at the enterprise, both those who came to work, and those who are on business trips, vacations, engaged in the performance of public duties, absent due to illness. The list of employees is constantly changing in connection with their hiring and dismissal and can only be determined on a specific date. Therefore, to determine the number of employees for a certain period (month, quarter, year), the average number of employees is calculated by dividing the amount of the payroll for all days of the month (including holidays and weekends) by the number of calendar days in the month. The average number of employees for a quarter (year) is determined as the sum of the average monthly number for the period under review, divided by the number of months.

One of the quantitative indicators characterizing the personnel of the enterprise and its movement is the turnover of personnel, which is determined by the formula:

Tk \u003d (Chp - Chu) * 100 / Chsr,

where: Np - the number of employees hired during the planned period, people;

Chu - the number of employees laid off during the planned period, people;

Chsr - the average number of personnel for the planned period, people.

High staff turnover leads to large losses of working time and indicates a weak motivation of the staff, dissatisfaction of workers with working conditions, and low turnover slows down the arrival of new workers who meet the requirements of modern production.