Wage fund, consumption fund, average wage.

In the new economic conditions, the planning of labor indicators is of particular importance. In the first place, the task is put forward to fulfill the production program for the production of competitive products, using the best means with the lowest cost of living and materialized labor. It enhances the meaning and influence labor indicators for the entire course of the production process.

Labor indicators are organically interconnected with other indicators of operational and strategic plans, since they are integral part technical, economic and financial planning, and are certainly reflected in determining the costs of production in the calculations of the economic effect and in the distribution of profits.

The system of labor indicators - indicators characterizing the state and level of use of the organization's labor potential, the factors that determine it, as well as the degree of its influence on the final results of the organization's activities. Labor indicators include labor productivity, output, labor intensity of the production program, labor intensity of units of production, number and composition of personnel, wage fund, wage fund, consumption fund, average wage.

In the new economic conditions, the planning of labor indicators is of particular importance. In the first place, the task is put forward to fulfill the production program for the production of competitive products, using the best means with the lowest cost of living and materialized labor. This enhances the importance and influence of labor indicators on the entire course of the production process.

The central place in the system of indicators is occupied by the planning of labor productivity.

Increasing labor productivity - main factor growth of efficiency and development of all production. It is directly related to a decrease in the labor intensity of products, rational use of working time, advanced training of workers, good organization of labor and a system of its stimulation, etc.

The labor intensity of a unit of production forms the basis for the formation of the number and composition of personnel and is directly related to the regulation of labor and the formation of its payment.

Labor indicators are organically interconnected with other indicators of operational and strategic plans, since they are an integral part of technical, economic and financial planning, and are certainly reflected in determining the costs of production in the calculation of the economic effect and in the distribution of profits.

The complex system of labor indicators can be represented by five functional and one integral subsystems.

1. The 1st subsystem "Workforce" is characterized by extensive (number of personnel, staff structure by category, etc.) and intensive (shift rate, morbidity rate, turnover rate, injury rate, etc.) indicators.

2. The 2nd subsystem "Working time" is characterized by extensive (balance of working time of one employee, intra-shift losses, etc.) and intensive (reserves for consolidating the working day, reducing time costs, etc.) indicators.

3. The 3rd subsystem "Labor quality" is characterized by the level of production from the first presentation, reduction of losses from marriage, etc.

4. The 4th subsystem "Labor productivity" is characterized by an increase in the technical level of production (mechanization of production, modernization of equipment), improvement of management, organization of labor and production (rationalization of managerial work, labor rationing), a change in the structure of production (change in production volumes), an increase in quality human factor (growth of the professional and qualification level).

5. The 5th subsystem "Labor costs" is characterized by absolute (labor costs, social payments, the average size salaries) and relative (the share of labor costs in total costs production, the share of labor costs nV unit of output) indicators.

6. The integral subsystem "Socio-economic efficiency of labor" is characterized by total income, production volume, labor productivity, units, the share of labor costs in total production costs, absolute income per person by category of personnel.

The presented complex system of labor indicators is the object of analysis and planning.

The analysis of labor indicators in the organization consists of the analysis of:

1. Efficiency in the use of personnel;

2. Efficiency in the use of working time;

3. Labor productivity;

4. Efficiency in the use of funds for wages and social benefits.

When solving specific problems of analysis: the reasons for the discrepancy between the basic, planned and actual data are established; reserves for improving labor indicators are identified, and their impact on production volume, production cost, profit is determined; materials are accumulated for making managerial decisions.

The organization of the analysis of labor indicators consists of the following stages:

1. Drawing up a plan for analytical work.

2. Preparation of materials for analysis.

3. Analysis of the task set using techniques and methods of economic and mathematical modeling.

4. Preliminary assessment of the results of the analysis.

5. Final grade.

The information base for the analysis of labor indicators is the current legislative and regulatory acts regulating the work of enterprises, planning and regulatory documentation, accounting and statistical reporting, acts of audits, certificates of surveys and inspections, minutes of production meetings, data from questionnaires, etc.

Analysis of the labor indicators of the enterprise

MINISTRY OF SCIENCE AND EDUCATION OF UKRAINE

DONETSK NATIONAL UNIVERSITY

ACCOUNTING AND FINANCIAL FACULTY

Department of Economic Analysis

And economic activity

course work

By discipline: “ Economic analysis ”

ON THE TOPIC: Analysis of the labor indicators of the enterprise

DONETSK 2002

Introduction…………………………………………………………..........
	Labor indicators as the main object of analysis of the economic activity of an enterprise……………………………………………...
	The concept of labor resources and their classification ………………….
	Theoretical aspects of the analysis of wages of employees………..
	Analysis of labor indicators at OJSC "Makeevka Metallurgical Plant"……………...……………………......
	Analysis of the number of employees of the enterprise…………………......
	Analysis of indicators of hours worked……………………….
	Analysis of labor productivity..………………………………....
	Analysis of the Wage Fund and the average monthly wage………………………………………….………………………..
	Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeyevsky Metallurgical Plant" …..…….……………………..………
Conclusion…………………………………………………………….
Bibliography……………………………………………………
Applications….…………………………………………………………

Introduction

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

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

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

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

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

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

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

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

1. correct reflection of the number of employees;

2. control over the use of working time, compliance with labor discipline;

3. ensuring accurate and correct payroll for each employee;

4. control over the correct use of the wage fund by categories of workers, workshops - for the enterprise as a whole;

5. timely preparation of accounting and statistical reporting on labor and wages.

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

The tasks of analyzing the use of the wage fund:

¾ assessment of the use of funds for wages;

¾ determination of factors influencing the use of the wage fund by categories of personnel and types of wages;

¾ assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees;

¾ identification of reserves for the rational use of funds for wages, ensuring outstripping growth in labor productivity in comparison with an increase in its payment.

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

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

1.1 The concept of labor resources and their classification

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

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

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

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

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

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

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

¾ persons younger than working age (currently from birth to 15 years old inclusive);

¾ persons of working (working) age: in Ukraine, women from 16 to 54 years old, men from 16 to 59 years old inclusive;

¾ of the person is older than able-bodied, i.e. retirement age, upon reaching which an old-age pension is established: in Ukraine, women from 55, and men from 60 years.

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

Based on the foregoing, the labor resources include:

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

2) working persons of retirement age;

3) working teenagers under the age of 16.

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

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

Since mid-1993, our statistics have switched to the recommended international conferences labor statisticians and international organization labor classification system of the population, according to which it is divided into economically active and economically inactive.

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

This population group includes the employed and the unemployed.

Employed in the economically active population include persons of both sexes aged 16 years and older, as well as persons under 16 years of age who, during the period under review:

a) performed work for hire for remuneration on a full or part-time basis, as well as other income-generating work;

b) were temporarily absent from work due to illness, vacation, days off, strike or other similar reasons;

c) did work without pay in a family business.

The unemployed include persons aged 16 years and older who, during the period under review:

a) were unemployed and unemployed;

b) are registered with the employment service in order to find a suitable job;

c) searched for a job, i.e. applied to state or commercial employment services, to the administration of enterprises, placed advertisements in the press or took steps to organize their own business;

d) are ready to start work;

e) were trained or retrained in the direction of the employment service.

For a person to be classified as "unemployed", he must simultaneously have the first four conditions.

Pupils, students, pensioners and persons with disabilities are counted as unemployed if they were looking for work and were ready to start it.

The economically inactive population is that part of the population that is not part of the labor force. It includes:

a) pupils, students, listeners, cadets studying in educational institutions in the daytime department;

b) persons receiving old-age pensions and on preferential terms;

c) persons receiving disability pensions;

d) persons engaged in housekeeping, caring for children, sick relatives;

e) desperate to find a job, i.e. those who have stopped searching for it, having exhausted all possibilities, but who are able and ready to work;

f) other persons who do not need to work, regardless of the source of income.

The turn of our country from a totalitarian system and a command-administrative economy to a market economy, to free labor and the prohibition of forced labor, proclaimed by the Constitution of Ukraine, makes it meaningless to use the concept of "labor resources" in its former content. They cannot refer to labor resources, i.e. to potentially possible sources of meeting the needs of society in the labor force, a category of persons who cannot be attracted to labor otherwise than by force.

Therefore, in the conditions of market relations and free labor, the number of economically active population - the labor force as a factor forming the labor market - is of real importance for the economy.

1.2 Theoretical aspects of the analysis of wages of employees

Wage analysis. The analysis begins with determining the amount of excess (decrease) in the cost of wages for the personnel of the enterprise engaged in the main activity, included in the cost of services sold compared to their normalized value. At the same time, the normalized amount of labor costs is calculated in accordance with the Law on Taxation of Profits of Enterprises, Associations and Organizations, which provides for an increase or decrease in taxable profit by the amount of excess or decrease in labor costs compared to their normalized value. The normalized amount of labor costs is determined on the basis of the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the coefficient of growth in labor costs established by the government.

Labor costs are analyzed not only for the enterprise as a whole, but also for individual workshops. At the same time, subdivisions are singled out that have exceeded the normalized value of these expenses, they study the reasons, develop effective solutions by their warning.

The object of taxation is the amount of excess funds allocated for consumption (labor costs included in the cost of services, various payments from profits, income from shares and other funds spent on consumption), in comparison with the non-taxable amount of these funds, determined in in the manner prescribed by law. Under these conditions, the object of analysis of the use of the wage fund also becomes the determination of the compliance of the amount of funds allocated for consumption with the non-taxable amount of these funds, the identification of the reasons that caused the excess of this amount, the development of recommendations for improving systems and forms of remuneration. For the analysis, they use the data of calculations for the tax that regulates the spending of funds allocated for consumption.

Unlike the personnel engaged in the production of services and products, the wage fund of employees serving the enterprise does not depend on the volume of sales of services and products, therefore, in the course of the analysis, its dependence on changes in the number of employees is established. official salaries, an effective working time fund. Based on the results of the analysis, measures are developed to eliminate the causes that cause the irrational use of funds for wages.

Analysis of the use of funds for wages by categories of personnel. In the process of analysis, the deviation of the actual wage fund by categories of personnel from the previous year is determined under the influence of changes in the number of employees and the average salary of one employee, and reserves for saving the wage fund associated with the elimination of the causes that cause an unjustified increase in the number and wages of employees are revealed.

Analysis of the composition of the wage fund. In the process of analysis, the deviation of the reporting fund from the plan for certain types wages, establish the causes of deviations, identify reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase. For the analysis, data from the current wage fund is used.

Analysis of savings reserves for wages. Savings on wages are achieved primarily as a result of reducing the labor intensity of the production of services and products, the introduction of a brigade form of organization and wages, the revision of outdated production standards and prices, service standards, the elimination of staff surpluses, and other measures that ensure an increase in labor productivity, as well as due to the elimination of unproductive payments and the elimination of unjustified increases in wages individual workers. Therefore, the calculation of the amount of possible savings of the fund is based on the results of the analysis of reserves for growth in labor productivity.

Analysis of the relationship between the growth rates of labor productivity and average wages and its impact on the use of the wage fund. Analyzing the relationship between the growth of labor productivity and its payment, the average salary of one employee is determined based on the wage fund of workers involved in the production of goods and services, and their number. The ratio between the growth of labor productivity and its payment is judged by the lead coefficient.

In the process of analysis, not only the ratio between the growth rates of labor productivity and the average wage is determined, but also the fulfillment of the planned ratio between them is established.

2 Analysis of labor indicators at OJSC Makeevka Metallurgical Plant

2.1 Analysis of the number of employees of the enterprise

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

The security of the enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need. Particular attention is paid to the analysis of the provision of the enterprise with employees of the most important professions. It is also necessary to analyze the qualitative composition of labor resources by qualification.

Table 2.1.1 The structure of the provision of employees of the enterprise

Table 2.1.1 shows that the state of industrial and production personnel for all types of categories is not staffed (except for employees). Compared to 2000, the headcount alone increased by 1.7%. The understaffing of the staff is explained by the instability of the work of the plant, the low level of wages compared to other enterprises in the region, and its untimely payment.

In 2001, the general educational staff of the enterprise was as follows: I-II levels of accreditation, there were 2938 people, among them workers - 2127; III-IV level of accreditation, there were 1347 people, among them workers - 264. Thus, only about 36% of workers, and of them 21% of workers have secondary technical and higher education. This characterizes the low level of qualification of employees and workers at OJSC "Makeevsky Metallurgical Plant".

To assess the compliance of the qualifications of workers with the complexity of the work they perform, the average tariff categories of work and workers are compared, calculated by the weighted arithmetic average:

; ;

According to our enterprise, consider the following table:

Table 2.1.2 Distribution of the number of workers by assigned wage categories

where Tr is the tariff category, CR is the number of workers, Vp i is the amount of work of each type.

As you can see, the actual average category is lower than planned, which negatively affects the performance of work of a higher qualification and may lead to the production of lower quality products. If the average rank of workers were higher than the average tariff category jobs, then the workers would have to make an additional payment for using them in less skilled jobs. Due to delays in the payment of wages at the plant, there is an outflow of workers with higher qualifications, therefore, industrial training courses are organized at the enterprise, highly qualified workers are attracted to train workers with lower qualifications, contracts are concluded with vocational schools to replenish staff.

In 2001, 2840 employees improved their skills, 2712 of them were workers.

Administrative and managerial personnel must be checked for compliance with the actual level of education of each employee of the position held and to study issues related to the selection of personnel, their training and advanced training.

The qualification level of workers largely depends on their age, length of service, education, etc. Therefore, in the process of analysis, changes in the composition of workers by age, length of service, and education are studied. Since they occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.

To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed. Let's start with the following table:

Table 2.1.3 Dynamics of labor movement

Labor movement		% of the total number of people who quit		% of the total number of people who quit
Incl. for reasons
Own wish
Disability
Failed probationary period
to the armed forces
End of contract
Other reasons
End of practice
For child care
Downsizing
For health
Staff turnover,%

Table 2.1.3 shows that staff turnover increased by 4% in 2001 compared to 2000. In many ways, the increase in this indicator was facilitated by the reduction in staff (this indicator increased in 2001 compared to 2000 by 8.11%). In turn, the reduction in staff is associated with the restructuring of the production of the enterprise and the release of workers from the non-industrial group (children's institutions, rest homes, etc.).

If we take a dismissal own will, here this figure increased by 11.27% compared with 2000. This is due to the fact that the company has a very low level of wages, and it is not paid regularly. Therefore, employees are not interested in working at this enterprise.

In total, as can be seen from the table, the number of personnel hired in 2001 was 18.84% less than in 2000, and the number of employees who left the job increased by 7.52%.

The turnover ratio for the reception of workers (Kpr):

Retirement turnover ratio (Kv):

Staff turnover rate (Kt):

The coefficient of constancy of the composition of the enterprise's personnel (Kp.s.):

Here is an analysis of the above indicators at OJSC "Makeevsky Metallurgical Plant":

Table 2.1.4 Characteristics of the movement of labor at OJSC "Makeevka Metallurgical Plant"

Analyzing the data in the table, we can identify the following:

1. The recruitment turnover ratio decreased in 2001 compared to 2000 by 14.21%. This is a negative trend as the hiring of workers has decreased in this enterprise. First of all, this is due to the unwillingness of workers to work at the enterprise;

2. At the same time, the retirement turnover ratio in 2001 increased by 13.65% compared to 2000. This indicates a negative trend - employees are not interested in working at this enterprise;

3. As for the staff turnover rate, it can be noted here that it increased by 37.69%. This reveals significant dynamics in the labor force, both in terms of admissions and departures.

4. Well, the last indicator that characterizes the movement of the labor force is an indicator of the constancy of the composition. In 2001, this indicator increased by 0.29% compared to 2000 - therefore, the number of permanently employed workers in production is increasing and the number of workers absent from production is decreasing.

It is necessary to study the reasons for the dismissal of employees (of their own free will, reduction of personnel, due to violations of labor discipline, etc.).

The tension in providing the enterprise with labor resources can be somewhat relieved by making fuller use of the available labor force, increasing labor productivity, intensifying production, comprehensive mechanization and automation of production processes, introducing new, more productive equipment, and improving production organization technology. In the process of analysis, reserves should be identified to reduce the need for labor resources as a result of the above activities.

If an enterprise expands its activities, increases production capacity, creates new jobs, then it is necessary to determine the additional need for labor resources by category and profession and the sources of their attraction.

The reserve for increasing output through the creation of additional jobs is determined by multiplying their growth by the actual average annual output of one worker:

At this enterprise, we have such a tendency that the reserve for increasing the number of jobs is 1313, and the actual output per worker is UAH 56.7781 thousand per year.

where R>VP - reserve for increasing output; P>KR - reserve for increasing the number of jobs; Wg.ph - the actual average annual output of a worker.

2.2 Analysis of hours worked

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole.

Table 2.2.1 Use of labor resources of the enterprise

No. p / p	Indicators	year 2000	year 2001		Deviation from 2000	Deviation from the plan
			Plan	Fact
	H workers, people
	Total number of working people/day
	Total number of working people / hour
	Average number of days worked 1 working / year, d
	Average number of hours worked 1 worker/year, h
	Average number of hours worked 1 work/shift, h
	Working time fund, h
	Incl. overtime worked

The working time fund (T) depends on the number of workers (HR), the number of days worked by one worker on average per year (D) and the average length of the working day (t cm):

T \u003d CR x D x t cm.

At the analyzed enterprise, the actual fund of working time is less than the planned one by 2,147,548 hours. The influence of factors on its change can be established by the method of absolute differences:

BO= -1103560-680862-363126= -2 147 548

As can be seen from the calculations, the company uses the available labor resources insufficiently.

The largest share in the reduction of the Working Time Fund is the number of workers. Due to the fact that there was a reduction in the number of workers, the Working Time Fund was reduced by 1,103,560 hours. This is a big loss of time even within the entire enterprise.

As for the change in the number of days per employee, as we see from the table, the total number of days per employee decreased by 10 per year. Therefore, the Working Time Fund decreased by 680862 hours.

Well, the last factor that influenced the Working Time Fund is the duration of the shift. In fact, compared with the plan, the duration of the shift was reduced by 0.2 hours. This resulted in a fall in the Working Time Fund by 363,126 hours. This, of course, is also a big loss of working time and one cannot but reckon with them.

Together, under the influence of three factors, the Working Time Fund decreased by 2,147,548 hours. This is a very impressive loss of working time and measures must be taken to reduce the impact of this trend.

In reality, the loss of working time is even higher due to the fact that the actual fund includes and overtime work, which amounted to 34916 hours. If they are taken into account, then the total loss of working time will be 1009072 hours or 7.31%.

To identify the causes of all-day and intra-shift losses of working time, the data of the actual and planned balance of working time are compared. They can be caused by various objective and subjective circumstances not provided for by the plan: additional leaves with the permission of the administration, diseases of workers with temporary disability, absenteeism, downtime due to malfunction of equipment, machines, mechanisms; due to the lack of work, raw materials, materials, electricity, fuel, etc.

Each type of loss is analyzed in more detail, especially those that depend on the enterprise. Reducing the loss of working time for reasons depending on labor collective, is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.

Table 2.2.2 Analysis of the use of the working time fund

Indicator	per worker		Deviation from the plan
					Plan	Fact	per worker	for everyone
	workers
	Calendar number of days
					Including:
festive
					weekend
saturday weekend
					Nominal working time fund, days
Absenteeism, days
					Including:
annual leave
					study leave
maternity leave
					additional holidays with permission
administration
Turnout fund of working time, days
					Working shift duration, h
Working time budget, h
					Pre-holiday shortened days, h
Grace time for teenagers, h
					Intra-shift downtime, h
Useful working time fund, h
					Average working time
					Overtime hours worked, h
Unproductive costs of the worker

In our example, most of the losses ((17458 + 17 + 175) 7.8 + 1765 = 139 435) are caused by subjective factors: additional vacations with the permission of the administration, absenteeism, downtime machine shop due to the lack of supplies.

Having studied the loss of working time, it is necessary to establish unproductive labor costs, which are made up of the cost of working time as a result of the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process. To determine their value, data on losses from marriage are used (magazine order No. 10).

Reducing the loss of working time is one of the reserves for increasing output. To calculate it, it is necessary to multiply the loss of working time (PDF) due to the fault of the enterprise by the planned average hourly output.

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

2.3 Labor productivity analysis

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

The generalizing indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms. Partial indicators are the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a product of a certain type in kind in one man-day or man-hour. Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual production of products by one worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day.

Table 2.3.1 Initial data for factor analysis

Indicator	Plan	Fact	Deviation
The volume of production, thousand UAH.
Average headcount:
industrial and production personnel (PPP)
workers (CR)
The share of workers in the total number of industrial and production personnel (Ud),%
				Days worked by one worker per year (D)
Average working day (L), h
Total hours worked:
all workers per year (T), man-hour
including one worker, man-hour
Average annual output, thousand UAH:
one worker (GV)
one worker (GW")
Average daily output of a worker (DV), thousand UAH
Average hourly output of a worker (CV), UAH

Hence, the average annual production output by one worker is equal to the product of the following factors:

GV \u003d Ud x D x t cm x CV.

The calculation of the influence of these factors on the change in the level of average annual output of industrial and production personnel will be carried out using the method of absolute differences.

Table 2.3.2 Calculation of the influence of factors on the level of average annual output of an employee of an enterprise using the method of absolute differences

From the data in the table, it can be concluded that:

· Under the influence of such a factor as the share of workers in the total number of employees, the average annual output of a worker decreased by 0.2 thousand UAH. This is most likely due to maintenance and production management activities at this enterprise, and also, possibly, to organizational issues. production activities.

· Due to such a factor as the number of days worked by one worker per year, the average annual output of an employee decreased by 2.10 thousand UAH. This is explained by the fact that the workers worked fewer days (10) in a year and, consequently, the service personnel also had to work less in this case. Hence the decrease in the average annual output of workers;

· As for the length of the working day, then, as the analysis shows, with a decrease in the length of the working day of workers by 0.2 hours, the average annual output of an employee decreased by 0.94 thousand UAH. per year – hence, less time was devoted to employees in manufacturing process, as well as the influence of objective factors;

· And under the influence of the average hourly output of workers, the average annual output of workers increased by 5.55 thousand UAH. This is the only factor that in this case should be given maximum attention, because only thanks to it, as analysis shows, further economic growth of the enterprise and productivity of workers is possible.

Similarly, the change in the average annual output of a worker is analyzed, which depends on the number of days worked by one worker per year, the average length of the working day and the average hourly output:

Wg. \u003d L x t cm x CV.

Let us calculate the influence of these factors by the method of absolute differences:

BO \u003d -2.11-1.12 + 6.67 \u003d ~ 4.3

So, analyzing the above factors, we can deduce the following:

x Influenced by a change in the number of working days actually compared to the plan, i.e. decrease in actual days, the average annual output of a worker decreased by 2.11 thousand UAH. This is, of course, a negative trend in the work of the enterprise. This is explained by the fact that the workers worked fewer days in a year. Obviously, the motivational policy of the enterprise works poorly at this enterprise, and the desire of workers to receive bonuses for working overtime is not revealed;

x The second factor that influenced the average annual output of a worker was the length of the working day. As we see from the calculations, this factor reduced the average annual output of a worker by UAH 1.12 thousand. in year. Consequently, the reduction in the duration of the work shift by 0.2 hours led to a reduction in output by 1.12 thousand UAH per year. This is a negative trend and measures must be taken to prevent the reduction of the work shift;

x Well, the last factor that influenced the average annual output of a worker is the hourly output of a worker. This, of course, is the most important factor, because the annual output of a particular worker also depends on the hourly output of a particular worker. As calculations show, the average hourly output increased by 0.004 UAH. per hour, and as a result, this led to an increase in the average annual output of a worker by 6.67 thousand UAH. in year. That is, this factor most significantly influenced the change in the average annual output of a worker, and first of all, it is necessary to work to increase the influence of this particular factor.

Be sure to analyze the change in the average hourly output as one of the main indicators of labor productivity and a factor on which the level of average daily and average annual output of workers depends. The value of this indicator depends on the factors associated with the change in the labor intensity of products and its cost estimate.

The first group of factors includes such as the technical level of production, the organization of production, unproductive time spent in connection with marriage and its correction. The second group includes factors associated with changes in the volume of production in valuation due to a change in the structure of products and the level of cooperative deliveries. To calculate the influence of these factors on the average hourly output, the chain substitution method is used. In addition to the planned and actual level of average hourly output, it is necessary to calculate three conditional indicators of its value.

The first conditional indicator of average hourly output should be calculated under conditions comparable to the plan (for productive hours worked, with a planned product structure and a planned technical level of production). For this, the actual production volume marketable products should be adjusted for the amount of its change as a result of structural shifts (Δ VP str) and cooperative deliveries (Δ VP k.p.), and the amount of time worked - for unproductive time costs (T n) and extra time savings from the implementation of STP measures (T e), which must be determined in advance.

An important role in studying the influence of factors on the level of average hourly output is played by the methods of correlation and regression analysis. The following factors can be included in the multifactorial correlation model of average hourly output: capital-labor ratio or energy-labor ratio; the percentage of workers with the highest qualifications or the average wage category of workers, average term equipment service, the share of advanced equipment in its total cost, etc. The coefficients of the multiple regression equation will show how many hryvnias the average hourly output changes when each factor indicator changes by one in absolute terms. In order to find out how the average annual output of workers has changed due to these factors, it is necessary to multiply the resulting increases in average hourly output by the actual number of man-hours worked by one worker:

To determine their impact on the average annual output of a worker, it is necessary to multiply the resulting increases in the average annual output of workers by the actual share of workers in the total number of production and industrial personnel:

To calculate the impact of these factors on the change in the volume of output, the increase in the average annual output of an employee due to the i-th factor should be multiplied by the actual average number of industrial and production personnel:

or the change in average hourly output due to the i-th factor multiplied by the actual value of the length of the working day, the number of days worked by one worker per year, the share of workers in the total number of employees and average headcount employees of the enterprise:

In conclusion of the analysis, it is necessary to develop specific measures to ensure the growth of labor productivity and determine the reserves for increasing the average hourly, average daily and average annual output of workers.

The main directions of the search for reserves for the growth of labor productivity follow from the very formula for calculating its level: CV == VP / T, according to which an increase in labor productivity can be achieved by:

a) an increase in output due to a more complete use of the production capacity of the enterprise, since with an increase in production volumes at the existing capacity, only the variable part of the cost of working time increases, while the constant remains unchanged. As a result, the time spent on the release of a unit of output is reduced;

b) reducing labor costs for its production by intensifying production, introducing integrated mechanization and automation of production, more advanced equipment and production technology, reducing losses of working time by improving the organization of production, logistics and other factors in accordance with the plan of organizational and technical and innovative activities.

In this case, the following options for the ratio of changes in the volume of output and labor costs are possible, which should be taken into account when choosing a management strategy to ensure the growth of labor productivity under the current economic conditions:

a) there is an increase in the volume of output with a decrease in labor costs for its production;

b) the volume of production grows faster than the cost of labor;

c) the volume of production grows at constant labor costs;

d) the volume of production remains unchanged with a decrease in labor costs;

e) the volume of production decreases at a slower pace than labor costs.

Regardless of the chosen option of the strategic policy, the reserves for increasing the average hourly output are determined as follows:

R.uv.Wh.= Wch.v- Wch.f=((VPf+R.uv.VP)/(Tf-R.um.T+Td))-(VPf/Tf);

where R.uv.Wh - reserve for increasing the average hourly output; Wh.v.; Wh.f - respectively, the possible and actual level of average hourly output; R.uv. VP - a reserve for increasing gross output through the implementation of scientific and technological progress; Tf - the actual cost of working time for the release of the actual volume of products; R.um.T - a reserve for reducing working time due to the mechanization and automation of production processes, improving the organization of labor, increasing the level of skills of workers, etc.; Td. - additional labor costs associated with an increase in output, which are determined for each source of reserves for increasing production, taking into account the additional amount of work necessary for the development of this reserve, and production rates.

Multiplying the reserve for the growth of average hourly output by the planned duration of the working day, we obtain a reserve for the growth of average daily output. If we multiply this reserve by the planned fund of working time of one worker, then we will find out the reserve for the growth of the average annual output of workers.

To determine the reserve for increasing output, it is necessary to multiply the possible increase in average hourly output by the planned (possible) working time fund for all workers:

R.uv.VP \u003d R.uv.Wh. x TV;

The reserve for the growth of labor productivity due to the implementation of a certain event (Р.в.Wг.xi) can also be calculated using the following formula:

R.move.Wg.xi (%)=(R.min.Chrxi (%)/100- R.um.Chrxi (%))100;

where R.um.Chrxi - percentage of relative reduction in the number of workers or management personnel due to a certain event.

2.4 Analysis of the Wage Fund and the average monthly wage

Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are being created for raising the level of its payment. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages.

Only under such conditions are opportunities created for increasing the rate of expanded reproduction.

In this regard, the analysis of the use of funds for wages at each enterprise is of great importance. In the process, it is necessary to carry out systematic control over the use of the wage fund (wages), to identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products.

The payroll fund, according to the current instructions of the statistical authorities, includes not only the payroll fund, attributable to the current costs of the enterprise, but also payments from the funds social protection And net profit remaining at the disposal of the enterprise.

The largest share in the composition of the funds used for consumption is occupied by the payroll fund, which is included in the cost of production.

When starting to analyze the use of the wage fund included in the cost of production, it is first necessary to calculate the absolute and relative deviation of its actual value from the planned value.

However, it should be borne in mind that the absolute deviation in itself does not characterize the use of the wage fund, since this indicator is determined without taking into account the degree of fulfillment of the production plan.

The above calculations show that the change in the wage fund in absolute terms amounted to UAH 2,885 thousand. Thus, we can say that in general, the enterprise has a tendency to reduce the wage fund.

On the one hand, this is a positive moment, since there are reserves to reduce the cost of production, on the other hand, a decrease in the wage fund negatively affects the material condition of employees, reduces to some extent the motivation of staff, which ultimately affects labor productivity.

The relative deviation is calculated as the difference between the actually accrued amount of wages and the planned fund, adjusted for the coefficient of fulfillment of the production plan.

At the same time, it should be taken into account that only the variable part of the wage fund is adjusted, which changes in proportion to the volume of production. This is the wages of workers at piece rates, bonuses to workers and management personnel for production results, and the amount of vacation pay corresponding to the share of variable wages.

The constant part of wages does not change with an increase or decrease in the volume of production (wages of workers at tariff rates, wages of employees at salaries, all types of additional payments, wages of workers in non-industrial industries and the corresponding amount of vacation pay).

Based on the data in the table, we determine the relative deviation in the wage fund, taking into account the implementation of the production plan:

where: - relative deviation in the wage fund; - actual and adjusted salary fund; - variable and constant amount of the salary fund; - coefficient of fulfillment of the plan for output.

In our case, the plan for the volume of marketable products was fulfilled by 100.5%.

In connection with the understaffing of industrial personnel (pieceworkers) and the excess of productivity over wages, savings or underexpenditure of the wage fund are obvious.

Table 2.4.1 Input data for payroll analysis

The amount of salary
thousand hryvnia
deviated
Payment type	plan	fact	knowledge
1. Variable part of workers' wages
1.1. At piece rates
1.2. Performance Awards
2. Fixed part of workers' wages
2.1. Time wages according to the tariff
2.2. Surcharges
2.2.1. For overtime work
2.2.2. For work experience
2.2.3. For downtime due to the fault of the enterprise
3. Total wages of workers without vacation pay
4. Vacation pay for workers
4.1 Relating to the variable part
4.2 Relating to the permanent part
5. Salaries of employees ,
6. General payroll
Including:
variable part (n.l+n.4.1)
constant part (clause 2+clause 4.2+clause 5)
7. Specific gravity in general fund salaries, %:
variable part
permanent part

When calculating the relative deviation in the wage fund, you can use the so-called correction factor (Kp), which reflects the share of the variable salary in the total fund. It shows by what fraction of a percentage the planned wage fund should be increased for each percentage of overfulfillment of the plan for output ():

The variable part of the wage fund depends on the volume of production (V VP), its structure (Ud i), specific labor intensity (T e.ud) and the level of average hourly wages (OT i) .

Variable part of payroll

Table 2.4.2 Initial data for identifying the influence of factors on the payroll

Table 2.4.3 Calculation of the influence of factors on the change in the variable part of the salary fund, thousand UAH.

Then you should analyze the reasons for changing the permanent part of the wage fund, which includes the salary of time workers, employees, employees of kindergartens, clubs, sanatoriums, dispensaries, etc., as well as all types of additional payments.

The salary fund of these categories of workers depends on their average number and average earnings for the corresponding period of time. The average annual salary of time workers, in addition, also depends on the number of days worked on average by one worker per year, the average length of a work shift and average hourly earnings.

According to scheme 2.4.2, the following models can be used for deterministic factor analysis of the absolute deviation for the time wage fund:

;

Figure 2.4.2 Deterministic factorial system of wage fund for time workers

Table 2.4.4 Initial data for the analysis of the time wage fund

Indicator	Plan	Fact	deviation
				The average number of time workers
Number of days worked per worker on Wednesdays
	average per year
Average shift duration.h
	Time wage fund, thousand UAH.
Salary of one employee, UAH:
	average annual
average daily
	hourly average

The calculation of the influence of these factors can be made by the method of absolute differences, using the data in Table 2.4.4:

BO=-85700.16-283108.8-150991.36-71720=~-581520.32

Thus, the savings in the time wage fund occurred mainly due to the reduction in the days worked by workers in a year (the largest deviation is UAH 283,108.8 thousand), also due to a reduction in the number of work shifts (-150,991.36), as well as average hourly wage account. Calculations show that the least influence as a factor on the change in the wage fund was the number of time workers.

The payroll fund of personnel (employees of the enterprise) can also change due to its number (in full-time equivalent) and average annual earnings. Due to this factor, the salary fund decreased by UAH 2,885.6 thousand:

By reducing the actual average headcount from the planned one by 796 people, we have an annual deviation in the payroll fund by UAH 3,025.9 thousand.

Due to the increase in the average salary, the fund increased by UAH 140.3 thousand.

Thus, the balance of the deviation in the payroll for two factors will be:

3025.9+140.3=2885.6 thousand UAH

Important in the analysis of the use of the wage fund is the study of data on the average earnings of employees of the enterprise, its change, as well as the factors that determine its level. Therefore, the subsequent analysis should be aimed at studying the reasons for the change in the average salary of an employee by category and profession, as well as in the whole enterprise. At the same time, it should be taken into account that the average annual salary depends on the number of days worked by one worker per year, the duration of the work shift and the average hourly salary:

GZP \u003d D x t cm x NZP;

Table 2.4.5 Analysis of the average monthly salary of the personnel of JSC "Makeevka Metallurgical Plant"

According to the reporting, we have that the employee:

Ø Should have worked in a year according to the plan 218 days, but actually worked 208 days;

Ø The duration of the shift is planned at the level of 7.8 hours, but in fact - 7.6 hours;

Ø According to the plan, the average hourly salary was UAH 2.235, but in fact it was UAH 2.412.

Ø The average annual salary according to the plan was UAH 3801.54, in fact it was UAH 3813.77. The deviation was UAH 12.23.

The calculation of the influence of these factors on the change in the level of the average annual salary of the staff will be made by taking absolute differences:

GZP d \u003d (D f -D pl) x t cm.pl x NZP pl \u003d (208-218) * 7.8 * 2.235 \u003d -174.33 UAH;

GZP t.cm \u003d D f x (t cm.f- -t cm.pl) x FZP pl \u003d 208 * (7.6-7.8) * 2.235 \u003d -92.97 UAH;

GZP chzp \u003d D f x t cm.f x (NZP f - NZP pl) \u003d 208 * 7.6 * (2.412-2.235) \u003d 279.80 UAH;

BO \u003d -174.33-92.97 + 279.80 \u003d 12.23 UAH.

The increase in the average tariff rate was mainly due to the increase in tariff rates from October 1, 2001. Similarly, the calculation of the influence of these factors is carried out for the analysis of the average wages for workers by categories and professions.

In the process of analysis, it is necessary to study the implementation of the action plan to reduce the labor intensity of products, the timeliness of the revision of production rates and prices, the correctness of payment according to tariffs, the correctness of accrual of additional payments for work experience, overtime, downtime due to the fault of the enterprise, etc.

It is also necessary to establish a correspondence between the growth rates of average wages and labor productivity. As already noted, for expanded reproduction, profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of wages. If this principle is not observed, then there is an overspending of the salary fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit.

The change in the average earnings of employees for a given period of time (year, month, day, hour) is characterized by its index (Iсз), which is determined by the ratio of the average salary for the reporting period (ZP 1) to average salary in the base period (ZP 0).

In a similar way, the labor productivity index (Igv) is calculated:

Izp (sr) \u003d ZP (sr) f / ZP (sr) pl;

Igv \u003d GVf / GVpl;

Lead coefficient (Kop) is equal to:

Cop \u003d Igv / Izp (avg);

You can use the following formula:

;

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

;

To assess the effectiveness of the use of funds for wages, it is necessary to apply such indicators as the volume of production in current prices, revenue, the amount of gross, net, capitalized profit per hryvnia salary, etc. In the process of analysis, one should study the dynamics of these indicators, the implementation of the plan according to their level . Very useful will be interfactory comparative analysis, which will show which enterprise works more efficiently.

After that, it is necessary to establish the factors of change for each indicator characterizing the effectiveness of the use of the wage fund.

The following model can be used for factorial analysis of production per hryvnia of wages:

where VP - output in current prices; FZP - payroll fund for personnel; T - the number of hours spent on the production of products; - the number of days worked, respectively, by all workers and one worker for the analyzed period; Chr - average number; workers' wages; PPP - the average number of industrial and production personnel; CV - average hourly production; P - the average length of the working day; Ud - the share of workers in the total number of personnel; GZP - the average annual salary of one worker.

The analysis carried out shows the main directions of the search for reserves to improve efficiency for the use of funds for wages. At the analyzed enterprise, this is a reduction in over-planned all-day, intra-shift and unproductive losses of working time, an increase in the coefficient of product sales, etc.

3 Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC Makeevka Metallurgical Plant

The new economic conditions have made it necessary for each enterprise to improve the working conditions of its employees, introduce new technologies at the enterprise, and adopt newer and more advanced forms of labor organization and management.

In 1992-1993, with the advent of new managers to the enterprise, a systematic implementation of the reform of the organization of wages began. A number of organizational, technical and socio-economic measures were planned and carried out to improve the use of labor resources (hence, improve the quality of labor indicators and the wage fund).

Without going into unnecessary details, we briefly describe the main directions of action.

The main emphasis was placed on using the plant's experience in the unified billing of workers and engineering personnel. The introduction of a unified tariff scale made it possible to standardize the system of working and official salaries, bringing them in line with the qualifications, complexity of the functions performed and work experience.

A course was taken for the widespread introduction of a piecework wage system in the workplace, in order to interest performers in the growth of production volumes.

It should also be noted the widespread introduction of the contract system of remuneration (mainly for executives), which is also beginning to bear fruit.

It cannot be said that any general pattern was observed in the dynamics of the main wage items, most likely, these are the results of short-term trends and momentary decisions related to specific production tasks. But something can still be noted.

Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with wages. In the process, it is necessary to carry out systematic control over the use of the wage fund (wages), to identify opportunities for saving money by increasing labor productivity and reducing the labor intensity of products.

Conclusion

Labor indicators play an important role in the functioning of any enterprise. As experience shows, these indicators should not be neglected, since we are talking about the most important and most valuable resource - human.

The specificity of this resource is understandable to everyone: each person works according to their capabilities, the level of productivity, therefore, each has his own and, consequently, each has his own remuneration - according to the public good that he created.

In the new market relations, many enterprises appeared with various form property, with a different volume of production, with a different number of employees. Managers of new enterprises are interested in hiring as few workers as possible, and that their productivity is at a high level, i.e. seek to reduce the number and raise labor productivity - because these indicators are directly related to the cost of production and financial results in the end.

Enterprises should strive to establish a rational length of the working day, from the standpoint that it does not tire the employees of the enterprise too much and significantly affects the results of production activities. That is, the “golden” mean must be found here.

The productivity of an employee of each enterprise ultimately affects the volume of GDP at the state level. Therefore, not only the employees of a particular enterprise, not only the heads of the enterprise, but also at the state level, all officials and officials. From their rational and effective policy depends on the performance of both the enterprise and the individual employee.

But special attention should be paid to such issues as the average monthly salary, payroll. Much depends on these categories: starting from the material security of a particular employee and ending with the level of economic development of the country.

Social issues should also be given maximum attention. From the conditions in which the employee works, how he is financially and morally provided, what is the state of the social infrastructure - these are the issues that require special attention.

Of course, in today's difficult conditions, enterprises are guided by how to survive, to survive in difficult economic conditions. Therefore, it is not surprising that sometimes enterprises do not pay due attention to social issues, the solution of which is very important for the workforce.

Issues of interaction between employers and employees are regulated both at the lowest level and at the highest. It is not for nothing that the report of the President to the Verkhovna Rada raises questions about improving legislative framework for the favorable development of entrepreneurship. Since through it many problems in society are solved.

If we turn to international experience, it should be noted here that labor indicators in the developed countries of the world are significantly (by several tens of points) ahead of our indicators. Of course, a more rational and efficient, experience-tested organization of labor and management, a motivational policy in relation to employees of Western firms, affects here. Our enterprises should learn this from their Western colleagues, which, in fact, is happening, but this process progress is very slow and much more needs to be done along the way.

Let us, of course, hope for the best, much work needs to be done in this direction, and only then it will be possible to talk about resolving these issues.

Bibliography

1) "Report on labor" for OJSC "Makeevsky Metallurgical Plant".

3) Abryutina Analysis of the financial and economic activities of enterprises: Textbook. - M .: Finance and statistics, 1998.

4) Analysis of labor indicators: Proc. Manual for universities / A.V. Nikitin, N.A. Koltsov, I.A. Samarina and others; Ed. P.F. Petrochenko. -2nd ed., revised. - M.: Economics, 1989. -288s.

5) Analysis of the financial and economic activities of enterprises and associations: Textbook / Ed. IN AND. Rybin. -3rd ed., revised. and additional - M.: Finance and statistics, 1989. -391s.

6) Analysis of the economic activity of the enterprise: Proc. allowance / G.V.Savitskaya. –7th ed., Spanish. - Minsk: New knowledge, 2002. -704 p. - (Economic Education)

7) Analysis of the economic and financial activities of industrial enterprises (associations) operating under conditions of direct cost accounting and self-financing. – M.: Finance and statistics, 1990.–80s.

8) Bogatko Fundamentals of economic analysis of an economic entity: Textbook. - M .: Finance and statistics, 1999.

9) Collective agreement for OAO Makeevka Metallurgical Plant.

10) Korobov M.Ya. Financial and economic analysis of the activities of enterprises: Textbook. - K., 2001.

11) Lyubushin N.P. Analysis of the financial and economic activities of enterprises: Textbook. - M .: Finance and statistics, 1999.

12) Certificate of performance indicators for labor and wages for 2001 JSC "Makeyevsky Metallurgical Plant".

13) Chechevitsyna L.N. Economic Analysis: Textbook. - D., Don 1999.

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

The main tasks of the analysis are:

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

2. Determination and study of staff turnover indicators;

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

To labor indicators characterizing labor activity enterprises include:

1. Labor productivity;

2. Number of staff;

3. Payroll Fund (FZP);

4. Average salary.

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

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

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

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

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

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

Analysis of the composition and structure of personnel. The provision of an enterprise with labor resources is determined by comparing the actual number of employees by categories and professions in the reporting year with the actual number of employees in the previous year.

At the analyzed enterprise, the availability of labor resources is characterized by the data given in the analytical table 2.4.

Table 2.4. "Provision and change in the structure of labor resources"

				Deviation, 2007/ 2008	Deviation,
Industrial and production personnel
including:				29.41 70.59		38.89 61.11		-9.41		-9.48
leaders specialists employees		46.67 13.33		17.65 41.18 11.76		16.67 33.33 11.11		-2.35 -5.49 -1.57		-0.98 -7.85 -0.65

As can be seen from the data in Table 2.4, the number of personnel increases over time, which indicates the development of the enterprise. Thus, in 2008 it increased by 2 people, and in the next year by another 1, and in 2008 it amounted to 113.33% of 2007, and in 2009 - 105.9% compared to the previous one. This growth is justified by the gradual development of the enterprise. The number of workers in 2008, compared to 2007, increased by 2 people, and in 2009 - by 2 more. Therefore, the number of engineers in 2009 decreased by 1 person, due to a decrease in the number of specialists by 7.58%. There were no changes in 2008. Due to the growth of the total number of personnel, the total share of engineering and technical personnel has nevertheless decreased, so with the same number of managers, their total share decreased in 2008 by 2.35%, and in the next by another 1%. The share of specialists with the same number in 2008 decreased by 5.49%, and in 2009 - with their reduction by 1 person, the share fell by another 7.85%. The number of employees did not change in any way, and their share decreased first by 1.57, and then by 0.65%. Based on the foregoing, we can conclude that the production potential of RadioPriborIntorg LLC is growing, the share of workers is increasing, and the share of employees is falling. The changes, it would seem, are not at all significant, but for a company of 18 people, this has a very significant effect on the results of the enterprise.

In the process of analyzing the company's activities, the ratio between the main and auxiliary workers is studied, the trend of changing this ratio is established, and if it is not in favor of the main workers, then it is necessary to take measures to eliminate the negative trend. So, for example, the number of employees decreased, with the growth of workers.

To assess the conformity of the qualifications of workers with the complexity of the work performed by the site, workshop and enterprise, the average tariff categories of work and workers are compared. But the enterprise we are considering is quite small and therefore the assessment of the qualifications is carried out by the leaders of the organization themselves based on the results of their work. Therefore, we will not conduct a qualification analysis of the composition of workers. This work is done by the leaders themselves, who are interested in the results of the work. With such a large number of employees, the competence of employees is not "on the face", and the company's management strictly monitors this. And the qualitative composition of workers is given in table 2.5.

Table 2.5 "Qualitative composition of employees"

As can be seen from the table, only people with higher education work in managerial positions. Competent leadership is the key to the company's success. In the positions of employees, almost all have higher education, and with the exception of 3 people in 2007 and in next years- 2x. Which indicates a positive trend: with an increase in the number of employees, the coefficient of higher education also increases. As for the category of workers, secondary specialized education predominates here, but under the guidance of higher education. Those. in positions such as Chief Engineer and his assistant are people with higher education.

The indicators of the provision of an enterprise with employees do not yet characterize the degree of their use and, of course, cannot be factors that directly affect the volume of output. Output depends not so much on the number of workers, but on the amount spent on the production of labor, determined by the amount of working time, on the efficiency of social labor, its productivity. Therefore, it is necessary to study the efficiency of using the working time of the labor collective of the enterprise.

Analysis of the provision of the enterprise with personnel in terms of quantitative and qualitative parameters.

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

The main tasks of the analysis are:

• · Studying the security of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters;
• · Evaluation of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;
• Identification of reserves for a more complete and effective use enterprise employees.

The sources of information for analysis are the labor plan, the statistical reporting "Report on labor", the data of the time sheet and the personnel department. At the enterprise we are considering, a time sheet is not kept, and there is no personnel department at all. This is due to the fact that RadioPriborIntorg LLC is a small business entity, and its number is not even 25 people. Thus, the content of the personnel department at the enterprise is simply not advisable. And all issues related to personnel are handled by the head himself. Consequently, the analysis will be carried out only with the words of the head. But in this situation there is also a positive point: the manager is more than anyone aware of the affairs of his company, what to write thesis This company is a plus.

The security of the enterprise with labor resources is determined by comparing the actual number of employees by category and profession with the planned need. In our work, the analysis will be carried out in comparison with previous years, which is the most obvious and simple. Particular attention is paid to the analysis of the enterprise's staffing of the most important professions. It is also necessary to analyze the qualitative composition of personnel in terms of qualifications, length of service, education, and age.

Since changes in the qualitative composition occur as a result of the movement of the labor force, much attention is paid to this issue in the analysis.

To characterize the movement of personnel, the dynamics of the following indicators is calculated and analyzed:

• · The turnover ratio for the admission of employees K PR, which is equal to the ratio of the number of personnel hired to the average number of personnel;
• · Retirement turnover ratio K B, equals the ratio of the number of retired personnel to the average headcount;
• · Personnel turnover rate K TK. It is found as the ratio of the number of retired personnel to the average headcount;
• · The ratio of the required turnover, equal to the ratio of the number of dismissed for inevitable reasons beyond the control of the enterprise to the average number of employees.
• · The coefficient of constancy of the composition of personnel K PS, is found as the ratio of the number of employees who have worked all year to the average number of employees of the enterprise.

When analyzing, it is necessary to take into account the reasons for the dismissal of employees. In the process of work, reserves should be identified to reduce the need for labor resources through a more complete use of the available labor force, an increase in labor productivity of workers, the intensification of production, comprehensive mechanization and automation of production processes, the introduction of planned, more productive equipment, improvement of technology and organization of production.

If an enterprise expands its activities, increases its production capacity, creates new jobs, then it is necessary to determine the additional need for personnel by categories and professions and the sources of their attraction. Considering that RadioPriborIntorg does not intend to expand its team in the near future. Consequently, there is no need to calculate the additional need for personnel by categories and professions and the sources of their involvement.

Qualification of personnel, determined by the totality of knowledge and the ability to perform appropriate work in a particular place, depends on education, the level of theoretical and practical knowledge.

Our company employs a team of no more than 25 people. Of these, 60% have higher education, and 38% have specialized secondary education, and 02% complete their studies at the correspondence department, receiving higher education, having already specialized secondary education. Our organization allows young professionals to receive education and gain experience in this field of work, if they themselves want it.

If we consider the age and sex structure of the employees of the enterprise, then its analysis will be as follows: 39% of all employees are the so-called weak half of humanity, i.e. ladies and 61% men. When analyzing the age of the employees of the enterprise, I calculated that the majority of employees aged 20 to 30 years (47%), the age groups from 30 to 40 and about 40 to 50% - 20% each, and the remaining 13% belong to employees over the age of 50 years.

When analyzing the average number of employees of RadioPriborIntorg LLC, compared to the last five years, the number of employees has changed in favor of employees aged 20 to 30 years, from which we can conclude that employees at this age work with greater efficiency, i.e. performance than, more the older generation. I also noticed that the so-called staff turnover at my enterprise is not observed. People who left work for any reason left it due to serious circumstances, namely pregnancy, moving to another city, changing profession, etc. Thus, it is clear that the enterprise is provided with personnel in all respects, and if any questions arise, they are immediately eliminated.

To characterize the movement of personnel, we calculate the following indicators and draw up the following data in table 2.6. "Analysis of labor movement".

Table 2.6. Analysis of labor movement

Thus, it can be seen that the highest recruitment rate was in 2008, slightly lower in 2009 - by 0.01, and the lowest in 2007, which was 0.07 against 0.12. Which indicates the development of the enterprise over time and, as a result, the expansion of the staff. The values ​​of the retirement turnover ratio in 2007 and 2009 are almost the same and amount to 0.07 versus 0.06, and in 2008 it is completely absent. The above indicates that the company, in connection with the development, in 2008 decided to expand the staff. But according to the results of the year, she revealed that the company's need is slightly less than it had planned. Which led to immediate action to reduce the staff.

The values ​​of the ratio of the required turnover are equal to the turnover of disposal, which indicates the reason for the departure of personnel. Those. the reason for the departure of staff was the need for reasons beyond the control of the company. The highest staff retention rate was in 2008 and amounted to 0.88, slightly lower in 2007 (0.87) and the most unstable position in 2009 (0.83).

Consequently, 2008 was the most stable year: the highest retention rate, no exit rate, and high recruitment. The change of personnel in 2009 is connected with the discrepancy between the positions held by people and their qualifications. Management's decision is justified by significant reasons. There, it can be seen that the company's managers constantly analyze the activities of the enterprise, its results, and draw appropriate conclusions in favor of the company's activities.

Analysis of labor productivity. The efficiency of the use of labor resources is expressed at the level of labor productivity. The indicator of labor productivity is a general indicator of the work of economic entities. This indicator reflects both the positive aspects of the work and its shortcomings.

Labor productivity characterizes the effectiveness, fruitfulness and efficiency specific type labor.

The most important indicators are production and labor intensity. Output is the most common and universal indicator of labor productivity. Due to the fact that labor costs can be expressed in the number of man-hours worked, man-days, the average payroll number of workers or employees, there are indicators of average hourly, daily and annual output per worker. The average annual output is determined both per worker and per worker. The labor intensity of production is the time spent on the production of a unit of output of a certain type.

In the course of the analysis of labor productivity for this indicator, it is advisable to:

• - assess the implementation of the plan for labor productivity;
• - identify factors and determine the size of their impact on labor productivity;
• - to determine the reserves for the growth of labor productivity.

Numerous interdependent factors for increasing labor productivity indicators can be conditionally combined into the following main groups, characterizing:

• 1. improvement of engineering and technology. This group of factors includes everything that is determined by modern scientific and technological progress;
• 2. improving the organization of production, the rational distribution of productive forces, the specialization of enterprises and industries, the fullest use of existing equipment, the rhythm of production, etc.;
• 3. improving the organization of labor, that is, improving the use of human labor (improving the skills of personnel, the cultural and technical level of workers, strengthening labor discipline and improving wages, labor rationing and the personal material interest of all workers; ensuring average labor intensity).

The average annual production of products by one worker (GV) is equal to the product of the following factors:

B - production output,

Number of hours,

average hourly output,

Specific gravity,

The calculation of the influence of factors on the level of the average annual output of the enterprise's employees is given in the table "Analysis of factors on the level of the average annual output of the enterprise's employees."

The calculation of the influence of factors on the level of the average annual output of the employees of the enterprise will be carried out using the method of absolute differences:

The calculations made allow us to conclude that the following factors influenced the change in the average annual output of the enterprise's employees:

• - an increase in the share of workers in the total number of industrial production personnel contributed to an increase in the average annual output by 500.01 thousand rubles. in 2008 and by 335.68 thousand in 2009;
• - change in the number of working days per year contributed to the growth of the indicator by 37.47 thousand rubles. in 2008 and another 51.53 in the next;
• - the growth of working hours contributed to the growth of the indicator by 84.18 thousand rubles in 2008, and in 2009 by another 122.16 thousand rubles;
• - and the decrease in the hourly output of workers affected the annual decrease in 2008 by 652.29 thousand rubles, and in the next by 67.58 thousand rubles.

Thus, the positive impact of all indicators overlaps the impact of hourly output of workers. As a result, the change in the average annual output of the enterprise's employees decreased in 2008. But already in the next situation improved and the value of the indicator became positive.

Analysis of the use of working time. An important component of the analysis of labor productivity is the analysis of the use of working time, shown in Table 7. "Analysis of the use of working time"

Table 2.7. Analysis of the use of working time

According to the results of our table, it can be seen that the change in the number of absenteeism, namely, a decrease in the number of sick days by 2 days in 2008 and by 3 days in the next, the exclusion of absenteeism and other good reasons led to an increase in the number of days worked. Thus, the effective working time fund in 2008 amounted to 220 days, which is 5 days more than the previous year, and 228 days in 2009, which is 8 days more than in 2008.

The analysis of the influence of the use of working time on the volume of production is equal to the product of the number of workers, the number of working days worked by one worker, the average duration of the shift, and the hourly output of one worker.

Table 2.8. "Analysis of the impact of the use of working time on the volume of production."

Indicator			Deviation from the plan
absolute
output of marketable products in value terms, thousand rubles. (VP)
Average number of employees, pers. (Chr)
Share of workers (D)
Worked out all workers, thousand hours. (th)
one worker, thousand hours. (tchr)
Working hours, hour. (P)
Average annual output of one employee, thousand rubles (VR)
Average hourly production, rub. (HF)

The influence of factors on the change in the volume of production is determined by the following formulas:

1. The number of hours worked by one worker-

2. The share of workers in the total number of employees -

3. Average hourly output of one worker -

Total=

The negative impact on the average annual output was the decrease in the share of workers and loss of working time. The increase in average annual output is due to an increase in average hourly output, i.e., the intensity of labor.

Analysis of labor resources - one of the main sections of the analysis of the enterprise. Sufficient provision of enterprises with labor resources, a high level of labor productivity are of great importance for increasing production volumes.

The main tasks of the analysis of labor resources are:

• - an objective assessment of the use of labor force, working hours, labor productivity;
• - determination of factors and their quantitative influence on the change in labor indicators;
• - identification of reserves for a more complete and efficient use of labor resources.

The purpose of the analysis of labor indicators is to identify reserves and untapped opportunities, to develop measures aimed at putting these reserves into action.

The provision of an enterprise with labor resources is determined by comparing the actual number of employees by categories and professions with the planned need, while it is necessary to analyze the qualitative composition by qualification. For specialists and employees, the level of their qualification is determined on the basis of the level of special education, on the results of attestations; for workers, the initial indicator of qualification is the tariff category. To assess the conformity of workers' qualifications with the complexity of the work they perform, the average wage categories calculated as weighted averages for the number of workers in a given wage category are compared. If the actual average wage category of workers is lower than planned and lower than the average wage category of work, then this affects the quality of products. If, on the contrary, it is higher than the average wage category, then workers for less skilled work must make an additional payment at the rate.

The structure of the number of industrial and production personnel depends on the characteristics of the industry, product range, specialization and scale of production. The share of each category of workers changes with the development of technology and the organization of production. In the process of analysis, changes in the composition of workers by age, length of service, and education are studied. An equally important stage in the analysis of the labor supply of an enterprise is the analysis of the movement of the labor force, during which the following indicators are calculated:

Turnover ratio for hiring workers:

Retirement turnover ratio:

Staff turnover rate:

The coefficient of constancy of the personnel of the enterprise:

The procedure for calculating the average number of employees was approved by the order of Rosstat dated October 28, 2013 No. 428 "On approval of the Instructions for filling out forms of federal statistical observation No. P-1 “Information on the production and shipment of goods and services”, No. P-2 “Information on investments in non-financial assets”, No. P-3 “Information on financial condition organizations”, No. P-4 “Information on the number and wages of employees”, No. P-5 (m) “Basic information about the activities of the organization” (hereinafter - Rosstat Order No. 428).

The average number of employees is calculated on the basis of the payroll, which is given on a certain date, for example, on the last day of the reporting period. The list of categories of workers that are not included in the payroll contains clause 80 of this order.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The headcount for each calendar day includes both those who actually work and employees who are absent from work for any reason. Based on this, the payroll includes in whole units, in particular, employees:

• a) those who actually came to work, including those who did not work due to downtime;
• b) were in business trips if they retain their wages in this organization, including employees who were on short-term business trips abroad;
• c) those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with disability certificates or until retirement due to disability);
• d) those who did not come to work in connection with the performance of state or public duties;
• e) employed on a part-time or part-time basis working week, as well as those accepted at half the rate (salary) in accordance with the employment contract or staffing. In the headcount, these employees are accounted for each calendar day as whole units, including non-working days weeks due to employment (clause 81.3 of Rosstat Order No. 428). This group does not include separate categories employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, in particular: employees under the age of 18; workers employed in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their baby; women working in countryside; employees who are disabled people of groups I and II;
• f) hired with a probationary period;
• g) those who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers). In the list and average number of employees, homeworkers are counted for each calendar day as whole units;
• h) employees with special ranks;
• i) sent away from work to educational institutions for advanced training or acquisition new profession(specialties), if they retain their wages;
• j) temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;
• k) students and students of educational institutions working in organizations during the period industrial practice if they are enrolled in jobs (positions);
• l) students in educational institutions, graduate schools, located in study leave with the preservation of all or part of wages;
• m) students in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation (clause 81.1 of Rosstat Order No. 428) ;
• n) who were on annual and additional holidays provided in accordance with the law, collective agreement and an employment contract, including those on vacation with subsequent dismissal;
• o) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;
• p) who received a day of rest for work on weekends or holidays (non-working) days;
• c) who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave (clause 81.1 of Rosstat Order No. 428);
• r) taken to replace absent employees (due to illness, maternity leave, parental leave);
• s) who were on leave without pay, regardless of the duration of the leave;
• t) who were idle at the initiative of the employer and for reasons beyond the control of the employer and the employee, as well as on unpaid leave at the initiative of the employer;
• u) who took part in strikes;
• c) worked on a rotational basis. If organizations do not have separate subdivisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and treaties civil law character;
• h) foreign citizens who worked in organizations located on the territory of Russia;
• w) absenteeism;
• y) who were under investigation before the decision of the court.

According to the nature of participation in the production process, workers are divided into main workers directly involved in the manufacture of the main products, and auxiliary workers. The ratio between the main and auxiliary workers is analyzed, the trend of changing this ratio is established, and if it is not in favor of the main ones, then it is necessary to take measures to eliminate the negative trend.

For many firms that different kinds commercial activities, the costs associated with the use of living labor constitute a fairly noticeable, and sometimes predominant, part of all production costs. In this regard, issues related to the identification and use of reserves for saving the cost of living labor acquire great practical importance.

From how fully and rationally used work time, depend on the efficiency of work, the fulfillment of all technical and economic indicators. Therefore, the analysis of the use of working time is an integral part of the analytical work in an industrial enterprise.

The basic units of accounting for working time are man-hours (man-hours) and man-days (man-days). The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund. The working time fund (FR) depends on the number of workers (HR), the number of days worked by one worker on average per year (D) and the average length of the working day (P):

The difference between the actual working time fund and the planned one is extra-planned losses: either all-day (Tsd) or intra-shift (VS). It is necessary to analyze the use of working time, namely: to check the validity of production tasks, to study the level of their implementation, to identify losses in working time, to establish their causes, to outline the necessary measures to improve the use of working time. The reasons for the formation of above-planned losses of working time can be caused by objective and subjective circumstances. However, such losses do not always lead to a decrease in the volume of production, since they can be compensated for by the intensity of labor.

The increase in output depends on the increase in the cost of working time - extensive factor, as well as from intensive factor - increase in labor productivity.

Labor productivity is understood as its effectiveness, or the ability of a person to produce a certain volume of output per unit of working time. Labor productivity characterizes the effectiveness of the use of total labor costs: the costs of living and past (reified) labor for production. Living labor becomes the more productive, the greater the mass of past labor, embodied in the means of production, it sets in motion and makes better use of them.

To assess labor productivity, a system of generalizing and partial indicators is used.

General indicators: average annual, average daily and average hourly output by one worker or per worker in value terms.

Private indicators: the time spent on the production of a unit of output of a certain type (labor intensity of products) or output of a certain type of products in kind for 1 man-day. or person-h.

In the process of analyzing labor productivity, it is necessary to establish:

• 1) the degree of fulfillment of the task for the growth of labor productivity;
• 2) factors affecting the change in labor productivity indicators;
• 3) reserves for the growth of labor productivity and measures for their use.

The analysis of labor productivity is not only to establish the degree of fulfillment of the plan, it should also reveal the dynamics of its growth, reveal the reasons for underfulfillment or overfulfillment of the plan: the use of mechanization, the use of manual labor in the main and auxiliary works, the presence of intra-shift and whole-day losses of working time , the composition of production standards and their compliance with the state of the art, the definition of specific areas where individual tasks of personal plans are not performed. In other words, during the analysis it is necessary to identify the reserves of labor productivity growth available at the enterprise, and outline effective measures to use them.

The most general indicator of labor productivity is the average annual output of products by one worker (GV), the value of which depends on the average hourly output of workers (ST), on the share of workers in the total number of industrial and production personnel (Ud), as well as on the number of days worked by them (D ) and the length of the working day (P). A simplified factorial model can be represented as a product of:

The calculation of the influence of these factors is carried out by the methods of chain substitution, absolute differences, relative differences or the integral method.

Using the method of absolute differences, we will compose an algorithm for calculating the influence of factors on the value of the average annual output:

1) by changing the number of hours worked by one worker:

2) by changing the proportion of workers in the total number:

3) by changing the average hourly output of one worker:

Indicator laboriousness is the inverse indicator of labor productivity and characterizes the cost of working time per unit or the entire volume of manufactured products. The growth of labor productivity is carried out mainly by reducing the labor intensity of products, in the process of analysis, the dynamics of labor intensity, the reasons for its change and the impact on the level of labor productivity are studied. The increase in average hourly output can be determined using the rate of decrease in labor intensity (△T%):

And vice versa, knowing the change in the average hourly output, it is possible to determine the change in the labor intensity of products:

Example

Let's analyze the change in the labor intensity of products based on the factors given in Table. 3.11.

Table 3.11

Analysis of changes in the labor intensity of products

Table data. 3.11 indicate that the specific labor intensity decreased by 4.7% (100 - 95.3) compared to the previous year, with a plan of 1.58% (100 - 98.42). Due to this factor, the growth of hourly output was mainly ensured, which depends on the level of labor costs and the degree of compliance with the norms. By reducing labor intensity, it was planned to increase output by . In fact, production increased by 4.93% due to a reduction in labor intensity by

One of the most important tasks of analyzing labor productivity is to identify internal reserves for its increase, and to mobilize these reserves. Labor productivity and labor intensity have an impact on the wage fund, as already mentioned, which occupies a significant share in the cost of the enterprise.

Consequently, the analysis of labor resources in enterprises must be considered in close connection with wages. This requires an analysis of indicators that reflect relative savings wage fund, the ratio of the growth rate of labor productivity to the growth of average wages

• Rosstat Order No. 428 of October 28, 2013 (as amended on December 18, 2013) "On Approval of Instructions for Completing Federal Statistical Observation Forms No. P-1 "Information on the Production and Shipment of Goods and Services", No. 11-2 "Information on Investments into non-financial assets", No. 11-3 "Information on the financial condition of the organization", No. 11-4 "Information on the number and wages of employees", No. P-5 (m) "Basic information on the activities of the organization