Analysis labor indicators enterprises
MINISTRY OF SCIENCE AND EDUCATION OF UKRAINE
DONETSK NATIONAL UNIVERSITY
ACCOUNTING AND FINANCIAL FACULTY
Department of Economic Analysis
and business activities
course work
By discipline: “ Economic analysis ”
ON THE TOPIC: Analysis of the labor indicators of the enterprise
DONETSK 2002
| Introduction………………………………………………………….......... |
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| Labor indicators as the main object of analysis of the economic activity of the enterprise……………………………………………... |
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| concept labor resources and their classification …………………. |
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| Theoretical aspects of the analysis of wages of employees……….. |
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| Analysis of labor indicators at OJSC "Makeevka Metallurgical Plant"……………...……………………....... |
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| Analysis of the number of employees of the enterprise…………………...... |
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| Analysis of indicators of hours worked………………………. |
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| Analysis of labor productivity..……………………………….... |
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| Analysis of the Wage Fund and the average monthly wages………………………………………….……………………….. |
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| Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeyevsky Metallurgical Plant" …..…….……………………..……… |
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| Conclusion……………………………………………………………. |
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| Bibliography…………………………………………………… |
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| 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 those who make the best use of their available resources survive. maximum number profits by solving major problems economic activity. But how can an enterprise itself evaluate the effectiveness of its work and the effectiveness of the use of its own resources (until competitors did this, simply ousting the loser from the market)?
Of the known this moment labor is one of the main factors of production, and often the main and most costly one. Analysis of the efficiency of the use of production factors is impossible without attention to labor costs. This challenging task dedicated to more than one book.
At the same time, the purpose of this work can be formulated as follows: using literature and other sources of information, to 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 the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, 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 of production indicators and finding 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 volume 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 employees, 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 to create necessary resources growth and improvement of labor, the introduction of progressive forms of remuneration of workers, 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”, application f.N 1-t “Report on the movement of labor, jobs”, f.N 2-t “Report on the number of employees in the management apparatus and their remuneration ”, data from 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 objectives of the analysis at this stage are: the study and assessment of the security of the enterprise and its With structural divisions of labor resources in general, as well as by categories and professions; definition and study of indicators staff turnover; 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 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 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, teenagers under 16 are hired when they reach 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 harm health and does not interfere with the learning process.
A notable reduction is predicted in Ukraine total strength of the population and the share of the population at working age, stabilization of the share of the population at retirement age and an increase in the share of the population at 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 the International Labor Organization system of classification 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) were looking for work, 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) were ready to start work;
e) have been 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 the disabled 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 value of labor costs is determined based on the costs for these purposes in the previous year, taking into account the growth in the volume of sales of services and the growth rate of 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 that have allowed the excess of the normalized value of these expenses are singled out, the causes are studied, and effective solutions are developed to prevent them.
The object of taxation is the amount of the excess of 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 is also 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 analysis, they use the data of calculations for a 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, official salaries, and effective working time fund is established. 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 of wages is determined, the reasons for deviations are established, and reserves for saving the wage fund as a result of the elimination of unproductive payments and its unjustified increase are identified. 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 the wages of individual workers. Therefore, the calculation of the amounts of possible fund savings is based on the results of an analysis of the reserves for increasing labor productivity.
Analysis of the relationship between the growth rate of labor productivity and average wages and its impact on the use of the wage fund. Analyzing the ratio 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 OAO 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 the performance 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 security 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 is due to 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 education 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 employees, and 21% of them 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 higher qualification and may lead to the release of less quality products. If the average rank of workers were higher than the average wage rank of work, then the workers would have to pay extra for employing 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 involved 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 |
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| Incl. for reasons |
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| Own wish |
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| Disability |
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| Failed probationary period |
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| to the armed forces |
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| End of contract |
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| Other reasons |
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| End of practice |
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| For child care |
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| Downsizing |
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| For health |
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| 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 the dismissal of one's own free will, then 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 JSC "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 figure increased by 0.29% compared to 2000 - therefore, the number of permanent 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 more full use available labor force, growth in labor productivity, intensification of production, comprehensive mechanization and automation production processes, the introduction of new more productive equipment, the improvement of the technology of organizing production. 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 |
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| Plan |
Fact |
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| H workers, people |
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| Total number of working people/day |
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| Total number of working people / hour |
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| Average number of days worked 1 working / year, d |
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| Average number of hours worked 1 worker/year, h |
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| Average number of hours worked 1 work/shift, h |
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| Working time fund, h |
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| Incl. overtime worked |
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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 absolute differences:
BO= -1103560-680862-363126= -2 147 548
As can be seen from the calculations, the company uses the available labor resources insufficiently.
largest specific gravity in the reduction of the Fund of working time takes 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 waste 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 planned: additional holidays 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
| Index |
per worker |
Deviation from the plan |
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| Plan |
Fact |
per worker |
for everyone |
|
| workers |
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| Calendar Quantity days |
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| Including: |
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| festive |
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| weekend |
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| saturday weekend |
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| Nominal working time fund, days |
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| Absenteeism, days |
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| Including: |
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| study leave |
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| maternity leave |
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| additional holidays with permission |
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| administration |
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| Turnout fund of working time, days |
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| Working shift duration, h |
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| Working time budget, h |
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| Pre-holiday shortened days, h |
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| Grace time for teenagers, h |
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| Intra-shift downtime, h |
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| Useful working time fund, h |
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| Average working time |
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| Overtime hours worked, h |
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| Unproductive costs of the worker |
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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 in the machine shop due to lack of blanks.
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.
General 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. Private 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 certain type of product in physical terms 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 output 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 Input data for factor analysis
| Index |
Plan |
Fact |
Deviation |
| The volume of production, thousand UAH. |
|||
| industrial and production personnel (PPP) |
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| workers (CR) |
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| The share of workers in the total number of industrial and production personnel (Ud),% |
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| Days worked by one worker per year (D) |
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| Average working day (L), h |
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| Total hours worked: |
|||
| all workers per year (T), man-hour |
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| including one worker, man-hour |
|||
| Average annual output, thousand UAH: |
|||
| one worker (GV) |
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| one worker (GW") |
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| Average daily output of a worker (DV), thousand UAH |
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| 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, it was necessary to work less in this case and service personnel. Hence the decrease in the average annual output of workers;
· With regard to the duration 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 - therefore, less time was devoted to employees in the production 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 is it possible, as analysis shows, further the economic growth enterprise and worker productivity.
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 can 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 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 changes 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 a change in the volume of production in terms of value 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). To do this, the actual volume of production of 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 excess savings time from the implementation of STP activities (T e), which must first be determined.
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. In the multivariate correlation model of average hourly output, one can include the following factors: capital-labor ratio or power-to-labor ratio; the percentage of workers with the highest qualifications or the average wage category of workers, the average service life of equipment, the share of progressive 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 units. 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 the 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 the average number of employees of the enterprise:
In conclusion of the analysis, it is necessary to develop specific measures to ensure the growth of labor productivity and to 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) increase output through a more complete use of production capacity enterprises, since when increasing production volumes at the available 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 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 rate 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 STP measures; 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. Share in the total salary fund, %: |
|||
| 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) .
|
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
Index |
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 wage 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 an increase tariff rates since 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 calculating 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 (Isz), which is determined by the ratio of the average salary for the reporting period (WRP 1) to the average salary in the base period (WRP 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);
To determine the amount of savings (-E) or overspending (+E) of the wage fund due to a change in the relationship between the growth rates of labor productivity and its payment, 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 of wages, 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, 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 experience of the plant on a single 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 that the widespread introduction contract system 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 clear to everyone: each person works according to his own 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 have appeared with different forms of ownership, with different volumes of production, with different numbers of employees. The leaders 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 seek 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 given 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 labor collective.
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 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 organization of labor and management, a motivational policy in relation to employees of Western firms, which has been tested by experience, has an effect here. Our enterprises should learn this from their Western colleagues, which, in fact, is happening, but this process is very slow and there is still a lot to be done along the way.
We will, of course, hope for the best, much work needs to be done in this direction, and only then will it 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 economic analysis 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 fulfillment of indicators on labor and wages for 2001. JSC "Makeyevsky Metallurgical Plant".
13) Chechevitsyna L.N. Economic Analysis: Textbook. - D., Don 1999.
INTRODUCTION………………………………………………………………………….5
1. ESSENCE OF LABOR INDICATORS, OBJECTIVES AND INFORMATION SUPPORT OF THEIR ANALYSIS……………………..7
2. LABOR INDICATORS AND THE METHOD OF THEIR CALCULATION……………...13
3. Organizational and economic characteristics of CJSC "Izhevsk Plant of Ceramic Materials"………………..20
4.analysis of the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" for 2006 - 2008……………………………………………..28
5.measures aimed at the effective use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials"………………………………………36
conclusion………………………………………………………………….40
List of used information sources..43
applications
INTRODUCTION
Relevance of the topic. The results of the production and economic activities of the organization, the dynamics of the implementation of production plans are influenced by the degree of use of labor resources. The analysis of labor resources makes it possible to reveal reserves for increasing the efficiency of production due to labor productivity, more rational use of the number of workers and their working time. All of the above defines enough a high degree both social and practical significance of the considered direction in the analysis of the economic activity of the organization.
Currently, competition acts as the main mechanism for regulating the economic process. It becomes very important to make the best use of the available resources to obtain the maximum amount of profit, solving the main problems of economic activity. At the moment, the main factor that often requires significant costs is labor.
The aim of the study in this term paper was to analyze the effectiveness of the use of labor indicators of a particular organization, as well as systematization, consolidation and expansion of the theoretical and practical knowledge gained, development of skills for conducting independent work and mastering the methods of research and experimentation in solving problems and questions developed in the course work.
Achieving this goal involves solving the following tasks:
1. Determine the main tasks, directions and information support for the analysis of the effectiveness of the use of labor indicators;
2. Evaluate the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" and the methodology for their calculation;
3. Give an organizational and economic description of CJSC Izhevsk Ceramic Materials Plant for 2009;
4. To develop measures aimed at the effective use of labor indicators in CJSC Izhevsk Ceramic Materials Plant.
The subject of research in the course work is the analysis of labor indicators.
The object of the study is CJSC Izhevsk Plant of Ceramic Materials.
Study period: 2006 - 2008.
theoretical and methodological basis writing term papers are the works of domestic and foreign leading scientists and economists on the topic under study, regulatory and reference materials and data from CJSC "Izhevsk Plant of Ceramic Materials".
The research methods used in writing the term paper are as follows: settlement-analytical, economic-statistical, tabular and graphic.
The information base for writing the term paper was the constituent documents, accounting forms, extracts from the business plan and accounting policy, and separate forms of primary documents.
The course work consists of an introduction, five considered questions, a conclusion, a list of information sources used, 9 tables, 5 figures and an application.
1. The essence of labor indicators, tasks and information support for their analysis
Under the labor resources of the organization understand the number and composition of its staff. Sufficient provision of the organization 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 provision of the organization with labor resources and the efficiency of their use.
The economy of the Russian Federation is currently heading towards accelerating the intensification of social production, increasing its economic activity and product quality requires the full mobilization of all available reserves. And this presupposes the maximum development of the economic initiative of the labor collectives of organizations. On the present stage development of the economy, it is not enough to answer the question of how the task was carried out by the labor collective. It is necessary, first of all, to find out what changes in the use of labor occurred in the process of production in comparison with the task. Changes can be of two kinds: positive and negative. The purpose of the analysis of economic activity is to detect all changes, determine their nature and subsequently either promote or counteract their development, while the purpose of the analysis of labor resources is to reveal the reserves for increasing production efficiency due to labor productivity, more rational the use of the number of workers, their working time.
A correct assessment of labor indicators makes it possible to establish the most effective, corresponding to the labor expended, material incentives, to identify available reserves that were not taken into account by the planned task, to determine the degree of fulfillment of tasks and, on this basis, to determine new tasks, to orient labor collectives towards the adoption of more intense plans. The objects of analysis are shown in Figure 1.
Figure 1 - The main objects of the analysis of labor resources
The main sources of information used in the analysis of labor resources are: labor reporting data, form No. P-4 “Information on the number, wages and movement of employees”, time sheet data, one-time accounting of employees by profession and qualifications, data from sample observations of the use of labor resources, information about the labor intensity of products and tasks to reduce it.
In the process of analyzing labor indicators, the following tasks are solved:
The provision of workplaces of the production unit with personnel in the professional and required for production is assessed. qualifying line-up(security of production with labor resources);
The qualitative use of labor resources (working time) in the production process is studied;
Implemented overall score dynamics and implementation of the labor productivity plan;
The influence of technical and economic factors on the level of labor productivity is measured;
The system of factors influencing labor productivity indicators is determined;
The impact of factors on the detection of deviations in the reporting indicators of labor productivity from their baseline values is quantitatively measured;
The composition and structure of the payroll in the context of groups, categories of personnel and types of payments are studied;
Produced factor analysis payroll;
The influence of labor factors on the performance of the organization is summarized.
When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered:
Security of the organization with labor resources;
Characteristics of the movement of labor;
Social security of members of the labor collective;
Use of the working time fund;
labor productivity;
Profitability of personnel;
Labor intensity of products;
Payroll analysis;
Analysis of the effectiveness of the use of the wage fund.
In conditions of economic instability, the actual need of the organization for personnel of certain categories is constantly changing under the influence of internal and external factors. Such changes do not always mean an increase or maintenance of the need for labor force. The introduction of new technologies, the development of the production of competitive products, the reduction of market demand for manufactured goods and services can lead to a decrease in the number of personnel, as certain categories, as well as throughout the composition. Therefore, the determination of the real need for the labor force and the forecast of its change should become the basis for improving personnel management in organizations.
The labor resources of CJSC Izhevsk Ceramic Materials Plant are divided into industrial and non-industrial personnel.
By the nature of the functions performed, industrial production personnel(PPP) is divided into workers and employees.
Workers are workers directly involved in the production of products (services), repairs, movement of goods, etc. Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process).
The staff includes managers, specialists and technical performers.
Managers are employees holding the positions of heads of the organization and its structural divisions (functional services), as well as their deputies.
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 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"
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Deviation, 2007/ 2008 |
Deviation, |
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Industrial and production personnel |
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including: |
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leaders specialists employees |
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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% in relation 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 compliance 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. Competent leadership is the key to the company's success. Almost all of the civil servants have higher education, with the exception of 3 people in 2007 and 2 in the following years. 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 staffing of the enterprise 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 efficient use of employees of the enterprise.
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 head 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, 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.
The qualification of personnel, determined by the totality of knowledge and the ability to perform the relevant work at 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%), 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 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 amounted to 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 how positive sides 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:
- - 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 employee (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 the working day 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 the 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 the 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 absences for 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 impact 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."
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Index |
Deviation from the plan |
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absolute |
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output of marketable products in value terms, thousand rubles. (VP) |
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Average number of employees, pers. (Chr) |
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Share of workers (D) |
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Worked out all workers, thousand hours. (th) |
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one worker, thousand hours. (tchr) |
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Duration of the working day, hour. (P) |
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Average annual output of one employee, thousand rubles (VR) |
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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 proportion 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 indicators
One of the main sections of the analysis of the activities of the enterprise is the study of labor resources. The indicators of the volume of production, the level of cost and quality of products, obtained financial results, and, ultimately, the economic potential of the economic entity. The purpose of such an analysis is to identify a more complete and efficient use of labor resources. At the same time, efficiency is understood as a situation where the return on the use of resources exceeds their cost.
The analysis of the labor indicators of the enterprise underlies the audit of the social and labor sphere of the enterprise, which allows you to quickly assess the correctness personnel policy. At the same time, the audit of labor quality, which is a multifactorial category, plays a leading role.
The quality of labor includes a large number of conditions and indicators, including the absence of claims and violations of technological discipline, safety precautions, good consumer and physical properties goods and services, a certain level of qualification of workers, etc.
The scope of the auditor's attention includes losses from marriage, the reduction of which improves the quality of labor and saves working time, since in this case it becomes possible to increase output without additional labor costs. In this regard, the task of reducing the number of personnel by reducing losses from the marriage of manufactured products can also be set.
In the study of labor resources, the analysis of the number of employees and the spent working time is of decisive importance. The information obtained as a result of the analysis is necessary for the formation of an optimal portfolio of orders and the development of an appropriate production program.
The analysis of the number of employees includes the study of the following indicators:
The number of employees, including composition, gender, age, specialty, position, level of education and qualifications; security of the enterprise with personnel;
Data on the use of working time;
Forms, dynamics and reasons for the movement of labor, coefficients of stability and turnover, directions and intensity of movements within the enterprise, the state of labor discipline;
The number of workers engaged in manual and low-skilled labor, heavy manual labor in dynamics;
Social indicators labor activity(work motivation, professional and qualification growth, marital status, housing provision);
The level of sanitary and hygienic production and living conditions (state of workplaces, places Catering etc.).
The sources of information for the analysis of labor costs are the plan for labor, statistical reporting "Report on labor", data from the time sheet and the personnel department. Main unified forms primary documentation for the accounting of labor and its payment are: orders (instructions) on hiring, transferring to another job, granting leave, termination employment contract(contract) (f. N N T-1, T-5, T-6, T-8), personal card (f. N T-2), time sheet and payroll (f. N T- 12), time sheet (form N T-13), payroll (form N T-49) and other documents approved by Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a.
The level of provision of the enterprise with personnel is determined by comparing the actual number of employees by category and specialty with the planned need. Particular attention is paid to the provision of the enterprise with personnel of the most important specialties for production.
It is also necessary to analyze the qualitative composition of personnel in terms of qualifications. Compliance with the qualifications of production personnel for the work performed is assessed using tariff categories. The actual average wage category of workers is directly related to the quality of products. Consequently, this study makes it possible to establish how correctly the production personnel are selected and placed in sections and whether the labor contribution of workers corresponds to wages.
One of the central places among the audit procedures of the personnel of the enterprise is the analysis of the dynamics of labor productivity. The growth of this indicator is possible due to a more complete use of the available labor force, the intensification of production, the introduction of comprehensive mechanization and automation of production processes, and an increase in the level of technical equipment enterprises, improvement of technology and organization of production. In the course of the audit, reserves should be identified to reduce the need for labor resources as a result of the above and other activities.
An important role in this is played by the analysis of the use of working time, which begins with the establishment of the planned volume of working time, calculated by subtracting holidays from the number of days in the year. vacation days and loss of working time based on the average number of hours of work of one average employee for a year, a month. Then the planned amount of working time is correlated with the actual, real amount of working time, the value of which depends on the number of employees, the duration of the working period in days and the working day in hours, the number of man-hours worked. Comparison of planned indicators with actual ones reveals the loss of working time in absolute units and percentages.
During the analysis of the efficiency of the use of working time, a table is compiled containing the values of the following indicators, expressed as a relative deviation (in percent) of the actual data from the planned ones:
The average number of employees;
The total number of days worked;
average number of days worked per employee;
The number of days of non-attendance at work with an indication of the reason (regular holidays, study holidays, illness, other reasons for non-attendance permitted by law or administration, absenteeism);
Average working hours;
Average number of hours worked per employee per day;
The total number of hours worked.
For a more detailed analysis of the structure of working time for the enterprise as a whole and for individual categories and groups of employees, a "photo" of working time is compiled. In the course of such an analysis, all-day and intra-shift losses of working time are revealed, which may be caused by various objective and subjective circumstances not provided for by the plan: additional vacations with the permission of the administration; diseases of workers with temporary disability; absenteeism; downtime due to malfunction of equipment, machines, mechanisms or lack of raw materials, materials, electricity, fuel, etc. Each type of loss is carefully studied, special attention is paid to losses due to internal reasons for the enterprise. The reduction of such losses of working time is a significant reserve for increasing labor productivity, which does not require additional capital investments and allows you to quickly get a return.
The possibilities of increasing labor productivity and reducing the labor intensity of production are studied under the most important contracts and for the enterprise as a whole. In this context, the level and dynamics of changes in the wage intensity of the main types of products and all products sold, as well as the distribution of the wage fund and the dynamics of the average wage, are taken into account.
To assess labor productivity, a system of generalizing, partial and auxiliary indicators is used. General indicators include the average annual, average daily and average hourly output per worker in physical terms, as well as the average annual output per worker in value terms. Private 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 certain type of product in physical terms in one man-day or man-hour. Auxiliary indicators characterize the time spent on performing a certain type of work or the amount of work performed per unit of time.
The main generalizing indicator of labor productivity is the average annual production of products by one worker. Its value depends not only on the output of workers, the number of days worked by them and the length of the working day, but also on the share of the latter in the total number of production and administrative personnel.
The average annual output per worker is determined by the formula (1.8):
V cf \u003d U * D * P * V, (1.8)
where In cf - the average annual output;
Y is the ratio of the number of workers to the total number of workers;
D - the number of days worked by one worker per year;
P - the average duration of the working day, hours;
Vch - average hourly output per worker.
The results of labor productivity analysis are used
the auditor in the development of specific recommendations to ensure the growth of labor productivity and the determination of reserves for increasing the average hourly, average daily and average annual output of workers. The main areas of search for such reserves are:
Increasing output through better utilization
the production capacity of the enterprise, since when increasing production volumes at existing capacities, only the variable part of the cost of working time grows, and the constant part remains unchanged, as a result of which the time spent on the production of a unit of output decreases;
Reduction of labor costs for the production of products as a result of the intensification of production, the introduction of integrated mechanization and automation, the use of more advanced equipment and production technology, reducing the loss of working time by improving the organization of labor, logistics and other factors in accordance with the plan of organizational, technical and innovative activities.
Analysis of labor costs includes:
Determining the size of the average salary by categories of personnel;
Justification of the forms and system of remuneration;
Analysis of the effectiveness of bonus systems;
Control over the use of funds allocated to the consumption fund;
Establishment of the size of the financial reserve for the analyzed period. Based on the above data, a table is compiled that indicates the size of the consumption fund, actual expenses and their deviations from the planned ones (in absolute values and percentages).
The indicators of labor potential include the following:
Quantitative indicators:
1) the number of personnel (average payroll, attendance); efficient use of working time (coefficient of using the established duration of the working day and working period, the integral coefficient of using working time);
2) production output per employee;
3) the balance of jobs and employees at the enterprise (additional need or excess labor force);
Qualitative indicators:
1) professional qualification potential:
Professional staff structure;
Functional structure;
qualification structure;
Personnel structure by level of education;
The structure of personnel by length of service.
2) psychophysiological potential:
Gender and age structure of personnel;
Intensity, severity of labor;
Morbidity rates (general, occupational);
Employee performance indicators.
3) Creativity:
The number of rationalization proposals and inventions submitted by employees; participation in the development of innovations, professional competitions, etc.
4) motivational potential:
job satisfaction;
Indicators of attitude to work;
The state of the socio-psychological climate in the team;
Staff turnover.
In general, the analysis of labor indicators makes it possible to assess the economic efficiency of labor at the level of the enterprise and its structural divisions.
Thus, the organization of wages at the enterprise is carried out with the help of standards, the tariff system, forms and systems of wages, regional coefficients, etc.
The level of organization of remuneration at the enterprise largely depends on the developed system of remuneration and the quality of planning the payroll. At the same time, employees should be interested in the growth of labor productivity.
INTRODUCTION………………………………………………………………………….5
1. ESSENCE OF LABOR INDICATORS, OBJECTIVES AND INFORMATION SUPPORT OF THEIR ANALYSIS……………………..7
2. LABOR INDICATORS AND THE METHOD OF THEIR CALCULATION……………...13
3. Organizational and economic characteristics of CJSC "Izhevsk Plant of Ceramic Materials"………………..20
4.analysis of the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" for 2006 - 2008……………………………………………..28
5.measures aimed at the effective use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials"………………………………………36
conclusion………………………………………………………………….40
List of used information sources..43
applications
INTRODUCTION
Relevance of the topic. The results of the production and economic activities of the organization, the dynamics of the implementation of production plans are influenced by the degree of use of labor resources. The analysis of labor resources makes it possible to reveal reserves for increasing the efficiency of production due to labor productivity, more rational use of the number of workers and their working time. All of the above determines a fairly high degree of both social and practical significance of the direction in question in the analysis of the economic activity of an organization.
Currently, competition acts as the main mechanism for regulating the economic process. It becomes very important to make the best use of the available resources to obtain the maximum amount of profit, solving the main problems of economic activity. At the moment, the main factor that often requires significant costs is labor.
The purpose of the study in this course work was to analyze the effectiveness of the use of labor indicators of a particular organization, as well as to systematize, consolidate and expand the theoretical and practical knowledge gained, develop skills for independent work and mastering the methods of research and experimentation in solving problems and issues developed in the course work.
Achieving this goal involves solving the following tasks:
1. Determine the main tasks, directions and information support for the analysis of the effectiveness of the use of labor indicators;
2. Evaluate the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" and the methodology for their calculation;
3. Give an organizational and economic description of CJSC Izhevsk Ceramic Materials Plant for 2009;
4. To develop measures aimed at the effective use of labor indicators in CJSC Izhevsk Ceramic Materials Plant.
The subject of research in the course work is the analysis of labor indicators.
The object of the study is CJSC Izhevsk Plant of Ceramic Materials.
Study period: 2006 - 2008.
The theoretical and methodological basis for writing a term paper are the works of domestic and foreign leading scientists and economists on the topic under study, regulatory and reference materials and data from CJSC Izhevsk Ceramic Materials Plant.
The research methods used in writing the term paper are as follows: settlement-analytical, economic-statistical, tabular and graphic.
The information base for writing the term paper was the constituent documents, accounting forms, extracts from the business plan and accounting policy, and separate forms of primary documents.
The course work consists of an introduction, five considered questions, a conclusion, a list of information sources used, 9 tables, 5 figures and an application.
1. The essence of labor indicators, tasks and information support for their analysis
Under the labor resources of the organization understand the number and composition of its staff. Sufficient provision of the organization 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 provision of the organization with labor resources and the efficiency of their use.
The economy of the Russian Federation is currently heading towards accelerating the intensification of social production, increasing its economic activity and product quality requires the full mobilization of all available reserves. And this presupposes the maximum development of the economic initiative of the labor collectives of organizations. At the present stage of economic development, it is not enough to answer the question of how the task was carried out by the labor collective. It is necessary, first of all, to find out what changes in the use of labor occurred in the process of production in comparison with the task. Changes can be of two kinds: positive and negative. The purpose of the analysis of economic activity is to detect all changes, determine their nature and subsequently either promote or counteract their development, while the purpose of the analysis of labor resources is to reveal the reserves for increasing production efficiency due to labor productivity, more rational the use of the number of workers, their working time.
A correct assessment of labor indicators makes it possible to establish the most effective, corresponding to the labor expended, material incentives, to identify available reserves that were not taken into account by the planned task, to determine the degree of fulfillment of tasks and, on this basis, to determine new tasks, to orient labor collectives towards the adoption of more intense plans. The objects of analysis are shown in Figure 1.
Figure 1 - The main objects of the analysis of labor resources
The main sources of information used in the analysis of labor resources are: labor reporting data, form No. P-4 “Information on the number, wages and movement of employees”, time sheet data, one-time accounting of employees by profession and qualifications, data from sample observations of the use of labor resources, information about the labor intensity of products and tasks to reduce it.
In the process of analyzing labor indicators, the following tasks are solved:
The provision of workplaces of the production unit with personnel in the professional and qualification composition required for production (provision of production with labor resources) is assessed;
The qualitative use of labor resources (working time) in the production process is studied;
A general assessment of the dynamics and implementation of the labor productivity plan is carried out;
The influence of technical and economic factors on the level of labor productivity is measured;
The system of factors influencing labor productivity indicators is determined;
The impact of factors on the detection of deviations in the reporting indicators of labor productivity from their baseline values is quantitatively measured;
The composition and structure of the payroll in the context of groups, categories of personnel and types of payments are studied;
A factor analysis of the payroll fund is carried out;
The influence of labor factors on the performance of the organization is summarized.
When conducting a comprehensive analysis of the use of labor resources, the following indicators are considered:
Security of the organization with labor resources;
Characteristics of the movement of labor;
Social security of members of the labor collective;
Use of the working time fund;
labor productivity;
Profitability of personnel;
Labor intensity of products;
Payroll analysis;
Analysis of the effectiveness of the use of the wage fund.
In conditions of economic instability, the actual need of the organization for personnel of certain categories is constantly changing under the influence of internal and external factors. Such changes do not always mean an increase or maintenance of the need for labor force. The introduction of new technologies, the development of the production of competitive products, the reduction of market demand for manufactured goods and services can lead to a decrease in the number of personnel, both in individual categories and in the entire composition. Therefore, the determination of the real need for the labor force and the forecast of its change should become the basis for improving personnel management in organizations.
The labor resources of CJSC Izhevsk Ceramic Materials Plant are divided into industrial and non-industrial personnel.
By the nature of the functions performed, industrial production personnel (PPP) are divided into workers and employees.
Workers are workers directly involved in the production of products (services), repairs, movement of goods, etc. Depending on the nature of participation in the production process, workers, in turn, are divided into main (producing products) and auxiliary (serving the technological process).
The staff includes managers, specialists and technical performers.
Managers are employees holding the positions of heads of the organization and its structural divisions (functional services), as well as their deputies.
Specialists - employees performing engineering, economic and other functions. These include engineers, economists, accountants, sociologists, legal advisers, raters, technicians, etc.
Technical performers (employees) - employees involved in the preparation and execution of documents, economic services (clerks, secretaries-typists, timekeepers, draftsmen, copyists, archivists, agents, etc.).
Depending on the nature of labor activity, the personnel of the organization are divided into professions, specialties and skill levels.
Profession - a certain type of activity (occupation) of an employee, due to the totality of knowledge and labor skills acquired as a result of special training.
A specialty is a type of activity within a particular profession that has specific features and requires additional special knowledge and skills from employees. For example: an economist-planner, an economist-accountant, an economist-financier, an economist-labor worker within the framework of the profession of an economist.
Qualification - the degree and type of professional training of an employee, his knowledge, skills and abilities necessary to perform work or functions of a certain complexity, which is displayed in qualification (tariff) categories and categories.
Information about the employees of the organization is systematized in the staffing table. staffing is an internal document of the organization, which determines the structure, number of positions, official salaries for each specific unit and for the organization as a whole. The staffing structure and staffing of the organization are developed independently, and they fix in a consolidated form the existing division of labor between employees, described in job (work) instructions. The staff list, fixing the situation in the number of professional and qualification staff at a certain moment, should be a document of a certain period of validity. Practice shows that such the most optimal period may be a year.
As a result, we found out that the labor resources of an organization are the number and composition of its staff. In order to understand how efficiently labor resources are used, it is necessary to analyze their condition and efficiency of use. Consider various methods for assessing labor indicators.
2. LABOR INDICATORS AND THE METHOD OF THEIR CALCULATION
The practical fulfillment of the set task cannot be achieved without a comprehensive, systematic and daily analysis of economic activity. The analysis of labor indicators in the organization is one of the means of improving the practice of planning and economic management in the field of labor. Analysis of any one indicator or phenomenon in isolation from all others does not give the desired result. Therefore, a comprehensive analysis is needed, which involves studying the level and dynamics of any individual indicator in close connection and interdependence with changes in the level and dynamics of the rest.
However, the analysis of labor indicators in itself provides only the necessary information about the state of affairs, which cannot have any practical significance. Only acceptance based on it management decisions and their implementation are of practical importance.
To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:
1. Turnover ratio for acceptance (k pr):
where N pr - the number of personnel hired
H cf - average headcount
2. Retirement turnover ratio (k pr):
where N in - the number of dismissed for all reasons
3. Coefficient of total turnover (k about):
k vol \u003d 
, (3)
4. Staff turnover rate (k t):
where N uv - the number of those who left of their own free will and at the initiative of the administration for violation of labor discipline
5. Frame constancy ratio (k ps):
K ps = 
, (5)
where Ch pror is the number of employees who worked the whole year.
Personnel turnover rates are not planned, therefore their analysis is carried out by comparing the indicators of the reporting year with those of the previous year. Worker turnover plays a big role in the organization's activities. Permanent personnel who have been working in the organization for a long time improve their qualifications, master related professions, quickly navigate in any atypical environment, create a certain business atmosphere in the team, actively influencing labor productivity. Staff constancy and stability coefficients reflect the level of remuneration and satisfaction of employees with working conditions, labor and social benefits.
Indicators of the provision of the organization 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 only on the number of employees, but also on the amount of time worked by them. Indicators of the use of working time are important in the system of labor indicators in organizations.
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 (FRV) depends on the number of workers (HR), the number of days worked by one worker on average per year (D), the average length of the working day (P):
PDF=HR*D*P (6)
The object of analysis in this case is the deviation of the actual hours worked in man-hours in the reporting period from the corresponding planned indicator. This deviation can be affected by such factors as: a change in the number of workers, a change in the length of the working period and a change in the length of the work shift.
The influence of these factors on the change in the working time fund can be established by the method of chain substitution:
1) Change in the number of workers:
DFRV chr \u003d (CR f - CR pl) * D pl * P pl (7)
2) Changing days worked:
DFRV d \u003d (D f - D pl) * CR f * P pl (8)
3) Change in the average working day:
DFRF t. see = (P f - P pl) * D f * CH f (9)
It is possible that working time according to the established labor regime fully utilized: no downtime, no absenteeism. But there are also possible losses of working time as a result of absenteeism and downtime of equipment from the inefficient use of working time.
Distinguish between the concepts of safe days, all-day and intra-shift downtime, absenteeism and absenteeism. A worker may show up for work and not work during the entire shift or part of the shift. Hence the concept of all-day and intra-shift downtime. Absenteeism is a failure to appear at work for disrespectful reasons, that is, without legal grounds for this.
When analyzing, it is important to establish which of the reasons that caused the loss of working time depend on the labor collective (absenteeism, equipment downtime due to the fault of workers, etc.) and which are not due to its activities (vacations, for example). Elimination of losses of working time for reasons that depend on the labor collective is a reserve that does not require capital investments, but allows you to quickly get a return.
It is also necessary to pay attention to unproductive costs of working time (hidden losses of working time). This is the cost of working time for the manufacture of rejected products and the correction of defects, as well as in connection with deviations from the technological process.
To determine the unproductive loss of working time associated with marriage, it is necessary to divide the sum of the wages of workers in rejected products and the wages paid to workers to correct it by the average hourly wage of workers.
Reducing the loss of working time is one of the reserves for increasing 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, because. they can be compensated by increasing 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.
Labor productivity is the most important indicator the entire system of labor indicators in organizations. Labor productivity is an indicator of the fruitfulness of the expedient activities of employees, which is measured by the amount of work (products, services) done per unit of time. Labor productivity characterizes the ability of workers to create goods and services with their labor per hour, shift, week, decade, month, quarter, year. The amount of work done by one worker is called output. The output indicator can be measured by any work: the production of products, the sale of goods or the provision of services. Labor productivity ( P) is calculated by the formula:
P = O / H, (10)
where O is the amount of work per unit of time,
H is the number of employees.
In the process of analyzing labor productivity, it is necessary to establish the degree of fulfillment of the plan and the dynamics of growth, the reasons for changing the level of labor productivity. Such reasons may be a change in the volume of production and the number of PPPs, the use of mechanization and automation tools, the presence or elimination of intra-shift and all-day downtime, etc.
The general indicator of labor productivity (production per worker or one worker) largely depends on the intensity of materials certain types products, volume of cooperative deliveries, product structure.
Labor productivity is calculated per PPP worker and per worker. The presence of these two indicators allows you to analyze the shifts in the structure of the organization's personnel. The higher growth rate of labor productivity per PPP employee compared to the growth rate of labor productivity per worker indicates an increase in the proportion of workers in the total number of PPPs and a decrease in the proportion of employees. An increase in the proportion of employees is justified only if it achieves an increase in the productivity of all PPP staff due to more high organization production, labor and management. As a general rule, the rate of productivity growth per PPP worker (per worker) should be equal to or higher than the rate of productivity growth per worker.
Given the great importance of labor productivity growth for the development of the country's economy, much attention is paid to the economic analysis of this indicator, the content and direction of which is determined by the tasks set. The traditional domestic approach to analysis involves studying the change in an indicator over a specific period, calculating the influence of various factors on its change and assessing their influence, studying the indicator in dynamics over a number of years, etc. In the factor analysis of labor productivity, the indicators that had a direct impact on its change are studied. For example, the influence of the share of workers employed in production, the number of days worked, the length of the working day and the hourly productivity of the worker for a specific period is studied. Calculations are performed according to the formula:
P = At * D * R * Pch, (11)
where P- labor productivity;
At- index of the share of workers employed in production in the total number of workers ;
D- the average number of days worked by one production worker ;
R- the average length of the working day;
Pch- hourly labor productivity of workers employed in production.
Various factors influence the level of labor productivity. The impact of intensive factors on the level of labor productivity is manifested through a change in the average hourly output, which leads to a change in the volume of output.
An analysis of the fulfillment of the task in terms of labor productivity allows us to proceed to an analysis of the impact on the volume of production of labor factors in general, characterizing the availability of labor, its use and growth in labor productivity.
The analysis of labor factors consists in determining the nature and magnitude of the influence of each factor on the deviation from the plan in terms of output.
The object of analysis is the magnitude of the deviation of the actual output from the planned one. Three groups of factors influence the change in output volume:
Change in the level of use of labor means (fixed assets),
Change in the level of use of objects of labor (circulating funds),
Change in the level of use of labor factors.
Labor factors influencing the change in actual output from planned output include:
The number of workers
The number of working days worked by one worker per year,
The number of hours worked per worker per day
Average hourly output per worker.
There are several methods for calculating the labor indicators of an organization, but it is advisable for us to use only one. In order to determine which methodology to apply, it is necessary to have information about the financial condition of the organization, for this we will further consider the organizational and economic characteristics of CJSC Izhevsk Ceramic Materials Plant.
3. Organizational and economic characteristics
Izhevsk plant of ceramic materials was built in 1897. Raw wood was hand-made by khlopushi, drying was carried out in drying sheds, and firing was carried out in incandescent furnaces, where firewood was the fuel. All work was done by hand and wheelbarrows. In 1929, an 18-chamber ring kiln "Hoffmann" was built. Until 1957, the Zarechny brick factory was seasonal, i.e. molding and drying was carried out only in summer period and firing was done all year round. In 1958, the first stage of drying tunnels was built, and in 1960 the second. Thus, in 1961, the plant was already operating as a year-round plant with a total one-time capacity in the drying chambers of 104,000 bricks. At the same time, the drying sheds were liquidated.
In 1962, the construction of a new plant for the production of building blocks based on raw materials from the existing Zarechny plant began. The plant was built with a design capacity of 28 million tons of bricks.
In 1965, the construction of a ceramic gravel workshop with a design capacity of 80,000 m 3 was completed.
Workshop No. 1 worked at that time on solid fuel - hard coal, and workshop No. 3 on fuel oil. In the workshops, gas pollution exceeded the norm by 150-180 times. The shift workers looked like they had white teeth and eyes.
At the end of 1967, workshops No. 1 and No. 3 were switched to gas fuel (associated gas).
In subsequent years, there was a gradual increase in labor productivity, improvement of working conditions, reduction of the harmfulness of production, and the development of more and more new quarries.
The plant has been closed joint-stock company and became known as the Izhevsk plant of ceramic materials since 1996, before that it was called "Udmurtkeramika", for a short time it was a closed joint stock company and an open joint stock company.
"Izhevsk Plant of Ceramic Materials" is a closed joint stock company and operates on the basis of the charter and legislation of the Russian Federation. Shareholders of the company may be recognizing the provisions of the charter legal entities and citizens of the Russian Federation.
Full company name of the Company: Closed Joint Stock Company "Izhevsk Plant of Ceramic Materials".
Abbreviated name of the Company: ZAO IZKM.
The postal address coincides with the legal one: Izhevsk, st. O.Koshevoy, 2.
Industry affiliation - civil engineering.
The founder of a closed joint stock company, as well as its largest shareholder, owning a controlling stake, is the director of the plant - Luchkin M.M.
CJSC "IZKM" is endowed with the right of ownership to all property belonging to it and can dispose of it at its own discretion. The authorized capital is 17.000.000. The reserve fund is created in the amount of 15% authorized capital. The norm of annual deductions to the reserve fund is at least 5% of net profit.
In accordance with Article 94-FZ "On Joint Stock Companies", the Charter of a closed joint stock company was approved, in accordance with which the organization operates.
The organizational and managerial structure of the organization, shown in Figure 2, is linear in nature, and is built on the principle of unity of command. Decision making and responsibility rests entirely with the manager.
All production departments and its management apparatus are subordinate to the chief director, as well as some departments of the administrative apparatus: accounting, department of technology and control, department capital construction, legal office, personnel department, etc. It is he, together with the chief engineer, who is responsible for the work of the organization, and also determines the main development strategy.
The calculation of economic indicators in the organization is carried out by the planning and economic department and accounting.
Figure 2 - Organizational and managerial structure CJSC "Izhevsk Plant of Ceramic Materials"
The shop floor management structure is based on the same principles as the management of the entire organization.
The subject of the Company's activities is production and economic activities aimed at meeting public needs for industrial and technical products and consumer goods, the development and implementation of new technologies in production, the practical implementation of scientific and technological achievements, the performance of other works and the provision of services.
To prevent social risks (strikes, mass dismissal of workers), the organization pays great attention to the issues of social protection of members of the labor collective, namely, the provision of material assistance, primarily to large families, the issuance of benefits for treatment. Great attention is paid to measures to improve working conditions and improve the skills of employees.
It is planned to improve the existing production technology aimed at improving the quality of products. In particular, it is planned to improve appearance products, increasing the branding of products, expanding its range through the use of high-quality raw materials. Introduction of new technological regimes, modernization technological equipment and rigging.
The main products manufactured by Izhevsk Ceramic Materials Plant CJSC are building materials: bricks, stones, expanded clay gravel.
To get a complete picture of the activities of CJSC "Izhevsk Plant of Ceramic Materials" let's analyze its economic condition.
For the analysis and dynamics of the organization's property structure, we use the data of Form No. 1 "Balance Sheet" for 2006-2008. The dynamics and structure of the property of the organization CJSC "Izhevsk Plant of Ceramic Materials" are presented in table 1.
Table 1 - The composition and dynamics of the property of the organization CJSC "Izhevsk Plant of Ceramic Materials" for 2006-2008
| Organization property |
Rate of change in %, 2008 to 2006 |
||||||
| 1. Current assets |
|||||||
| 2. Out current assets |
|||||||
From the data in Table 1 it follows that the largest share is occupied by current assets, their share in 2008 was 53.46%, in 2007 - 54.71%, and in 2006 - 55.40%. During the analyzed period, their amount decreased by 1860.55 thousand rubles. or by 5.46%.
Growth out working capital higher growth rates of working capital, this may indicate a reduction in the production activities of the organization. A decrease (in absolute terms) in the balance sheet for the reporting period may also indicate a reduction in the organization's economic turnover.
In general, all property of the organization decreased by 1251.26 thousand rubles. or by 2.03%.
Having analyzed the property of the organization, it is advisable to proceed to the analysis of the sources of its formation.
For the analysis and dynamics of the structure of the sources of formation of the organization's property, we use the data of Form No. 1 "Balance Sheet" for 2006-2008. The dynamics and structure of the sources of property of the organization CJSC "Izhevsk Plant of Ceramic Materials" are presented in Table 2.
Table 2 - The composition and dynamics of the sources of formation of the property of the organization CJSC "Izhevsk Plant of Ceramic Materials for
2006-2008
After analyzing the data in Table 2, we note that the property of the organization is formed both at the expense of equity capital and borrowed capital (short-term and long-term liabilities).
The largest share in the formation of the organization's property is occupied by the article "Capital and reserves". In 2006 - 71.74%, in 2007 - 72.68%, in 2008 - 74.96%.
During the analyzed period, this item increased by 1041.8 thousand rubles. or by 2.36%. From this we can conclude that the financial stability of the organization has increased.
The share of short-term liabilities in the analyzed period decreased from 28.26% in 2006 to 24.39% in 2008. Long-term liabilities occupy a very small share in the organization's property - 0.65%. In 2006, they were not represented at all in the structure of liabilities, which is unfavorable, given that the presence of long-term liabilities is a positive factor in the organization's activities.
Table 3 shows the main technical and economic performance indicators of CJSC "Izhevsk Ceramic Materials Plant" for 2006-2008.
Table 3 - The main technical and economic indicators of CJSC Izhevsk Ceramic Materials Plant for 2006-2008.
| Indicators |
Rate of change, % |
|||
| Revenue from the sale of goods, thousand rubles |
||||
| Cost of goods sold and services rendered, thousand rubles |
||||
| Profit from sales, thousand rubles |
||||
| Net profit, thousand rubles |
||||
| Labor productivity, thousand rubles per person |
||||
| Number of PPP, thousand rubles |
||||
| Wage fund PPP, thousand rubles |
||||
| Average salary of the PPP, thousand rubles |
||||
| Costs per 1 ruble of sold products, kop. |
||||
| Return on sales, % |
According to Table 3, we can say that the volume of output for the study period increased significantly - by 16.78%. The activity of the organization for the study period was profitable, the profit from the sale of products increased by 5.38%, and net profit increased by 1.89%. However, the cost of production increased even more - by 18.67%. The increase in prime cost in the period was largely caused by a significant increase in the cost of resources, in particular, prices for fuel and material resources rose sharply.
Thus, the efficiency of the organization's activities has decreased, as a result of the outpacing growth rate of cost over revenue.
The number of personnel in the analyzed period increased by 2.81%, and the payroll increased by 23.08%, the average salary increased by 31.85%. Labor productivity in the study period increased by 11.58%, thus, the growth rate of wages is ahead of the growth rate of labor productivity, and this should not be, ideally, for every 4-5% increase in labor productivity, there should be an increase in wages by 2- 3%. The organization is forced to take these measures in order to reduce the high turnover of staff.
Costs per ruble of products increased by 1 kopeck, profitability of sales decreased by 12.72. Decrease in profitability is caused by growth of production cost.
In general, the situation of the organization at the moment can be considered satisfactory. Since the purpose of the study is to analyze the effectiveness of the use of labor indicators, then we will analyze labor indicators in CJSC Izhevsk Plant of Ceramic Materials for 2006-2008.
4. analysis of the effectiveness of the use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials" for 2006 - 2008.
The initial stage of the analysis of the effectiveness of the use of labor indicators is the analysis of the qualitative characteristics of the personnel. The main characteristics of the human resources of CJSC "Izhevsk Plant of Ceramic Materials" are presented in Table 4.
Table 4 - Qualitative characteristics of the personnel of CJSC Izhevsk Ceramic Materials Plant for 2007-2008.
| Group of workers |
rate of change, |
||||
| By age, years 20 to 30 30 to 40 40 to 50 50 to 60 Over 60 |
|||||
| By gender |
|||||
| Of Education Specialized secondary Average total Lower secondary |
|||||
To visualize information about quality characteristics personnel of CJSC "Izhevsk Plant of Ceramic Materials" according to table 4 we will make diagrams.
Figure 3 - Age structure of personnel CJSC "Izhevsk Plant of Ceramic Materials"
As can be seen from Table 4 and Figure 3, in general, the age of workers ranges from 30 to 50 years, the age structure of workers has changed little since 2006. Employees aged 30-40 make up 29% of the staff, and 40-50 - 28%. That is, in total they gain 57%, more than half.
Figure 4 - The structure of personnel by gender in CJSC "Izhevsk Plant of Ceramic Materials"
As can be seen from Table 4 and Figure 4, the number of male employees in CJSC Izhevsk Ceramic Materials Plant significantly exceeds the number of women. This is due to the specifics of production, since the work is mainly associated with the movement of heavy loads, work at the machine and simply with difficult working conditions.
Figure 5 - Staff qualification level in CJSC "Izhevsk Plant of Ceramic Materials"
As can be seen from Table 4 and Figure 5, employees in the organization under study mainly have secondary specialized education, this can be explained by the fact that the production mainly requires people with working specialties with certain knowledge, skills and qualifications. The number of employees with higher education almost corresponds to the number of specialists and managers, since it is these employees who should have it.
The next stage of the analysis is the analysis of the number of personnel. Table 5 presents indicators of the number of personnel and categories of employees.
Table 5 - Analysis of the structure and dynamics of industrial production personnel (PPP) of CJSC "Izhevsk Ceramic Materials Plant" for 2006-2008
| Change |
||||||||
| Average number of total: |
||||||||
| including: 1. Workers |
||||||||
major auxiliary |
||||||||
| 2. Specialists |
||||||||
| 3. Employees |
||||||||
Table 5 shows that the average number of employees of the organization in 2008 compared to 2006 increased by 5.81% or 9 people. The increase in PPP was due to an increase in the number of workers by 7 people or 2.76%, with the main increase in the number of auxiliary workers. The number of specialists and employees increased slightly by 2.17% and 5%, respectively. This is natural, since neither reorganization nor an increase in the number of departments took place over the past year.
The most important characteristic of the state of personnel in the organization is their dynamics: employees go to work, leave for various reasons. Therefore, it becomes necessary to determine the total number of employees hired or fired over a given period. To characterize the size of the movement of the labor force, it is customary to determine a number of indicators (coefficients): the turnover rate for admission, for retirement, the overall turnover rate, the staff turnover rate, the staff retention rate. Data for the analysis of the movement of personnel are contained in table 6.
Table 6 - Data for the analysis of the movement of personnel in CJSC "Izhevsk Plant of Ceramic Materials" for 2006-2008.
| Index |
Rate of change, % |
|||
| Average headcount workers |
||||
| Accepted during the year new employees |
||||
| Employees withdrew |
||||
| Retirement |
||||
| Of your own accord |
||||
| For breach of discipline |
||||
| Acceptance turnover ratio, % |
||||
| Retirement turnover ratio, % |
||||
| Total turnover ratio, % |
||||
| Staff turnover rate, % |
||||
| Personnel retention rate, % |
We calculate the indicators of personnel movement and present the results in Table 6.
1) Using formula 1, we calculate the turnover ratio for acceptance (k pr) for 2006-2008:
k ex2006 ==17.81% k ex2007 ==16.98% k ex2008 =%=16.11%
1) Using formula 2, we calculate the retirement turnover ratio (k pr) for 2006-2008:
k in 2006 ==15.0% k in 2007 ==13.89% k in 2008 ==13.37%
2) Using formula 3, we calculate the coefficient of total turnover (k rev) for 2006-2008:
k about 200 6 = 
\u003d 32.81% k rev2007 \u003d 
\u003d 30.86% k rev2008 \u003d 
=29,48%
3) Using formula 4, we calculate the staff turnover rate (k t) for 2006-2008:
k t2006 ==10.00% k t2007 ==10.19% k t2008 ==10.33%
4) Using formula 5, we calculate the staff retention rate (k ps) for 2006-2008:
k ps2006 = 
=85.00% k ps2007 = 
=86.11% k ps2008 = 
=86,63%
As can be seen from Table 6, the staff turnover in the organization in 2008 was high - 10.33%, which is a lot for an organization of this type, since the longer an employee (worker) works at a given workplace and on this equipment, the higher his qualification . If you look at the dynamics, it can be noted that the staff turnover last year was about the same - 10%, that is, the management of the organization could not solve this problem during the year.
The completeness of the use of labor resources can be assessed by the number of days and hours worked by all workers for the analyzed period of time, as well as by the degree of use of the working time fund (table 7). Such an analysis is carried out for each category of workers, for each production unit and for the organization as a whole.
Table 7 - Analysis of the use of the working time fund in CJSC "Izhevsk Plant of Ceramic Materials" for 2008
Table 7 continued
As can be seen from Table 7, in 2008 the actual fund of working time is less than planned. In order to determine why the deviations occurred, it is necessary to conduct a factor analysis of the fund of working hours.
In the analyzed organization, the actual fund of working time is less than the planned one by 20,190 hours. The influence of factors on its change can be established by the method of absolute differences.
(man-hours).
(man-hours).
(man-hours).
Balance of comparisons = - 12719 - 2061.9 - 11953.8 = - 26734.7.
As can be seen from the calculations, the organization uses the available labor resources insufficiently. Due to the fact that the number of workers is actually less than planned, the working time fund is 26,734.7 hours less than planned. That's a pretty big waste of time.
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.
Table 8 - Production indicators in CJSC Izhevsk Ceramic Materials Plant for 2007-2008
| Indicators |
Rate of change, in % 2008 to 2007 |
Implementation of a plan, % |
|||
| 1. Average annual output of a worker |
|||||
| 2. Average annual output of a worker |
|||||
| 3. Average daily output of a worker |
|||||
| 4. Average hourly output of a worker |
|||||
| 5. Average annual output of a worker in standard hours |
|||||
Evaluation of the fulfillment of the plan in terms of labor productivity is given by the average annual output of the worker. The production plan was exceeded by 2.2%.
Productivity increased in 2008 compared to 2007 by 113.58% or 25.11 thousand rubles. (210.03-184.92), this is a positive moment for the organization, since an increase in production volume will entail an increase in profits for ZAO Izhevsk Ceramic Materials Plant.
As it turned out, in the course of the analysis, labor resources in the organization under study are effectively used.
But, despite this, there is a need to develop measures aimed at the effective use of labor indicators in CJSC Izhevsk Ceramic Materials Plant.
5. measures aimed at the effective use of labor indicators in CJSC "Izhevsk Plant of Ceramic Materials"
The main direction of the efficiency of using labor indicators is to increase labor productivity.
To increase labor productivity, it is necessary either to increase output or reduce the number of PPPs. Therefore, we propose the following activities:
1. Modernization of the automatic gardener, which will reduce the number of manual labor and release 10 sorters.
2. Mastering palletless shipment to consumers, which will free 9 more people.
The release of 19 people can cover the planned need for workers, which was not achieved.
The output can be increased through the introduction of drying technology on extended dryers, this will allow loading more raw products into the dryer, the output will increase by 5%, with the same number.
The organization is also experiencing staff turnover. An important reserve for improving the use of labor is the reduction of staff turnover. Significant opportunities for saving labor lie in the reduction of interruptions in work when moving from one job to another. Labor efficiency is reduced due to staff turnover and due to the fact that during the time that preceded the dismissal, and at the beginning of work in a new place, the employee's labor productivity decreases. But we are not talking about the complete elimination of staff turnover, but about achieving its optimal value. The turnover rate is quite high in both 2006 and 2008. To reduce staff turnover, it is necessary, first of all, to improve socio-economic and working conditions. It is necessary to reduce as much as possible, and in the future to oust, manual, low-skilled and heavy physical labor through comprehensive mechanization and automation of production processes. It is necessary to improve the maintenance of workplaces, sanitary and hygienic working conditions.
3. It is also possible to introduce a system of professional and qualification advancement in the organization. The systematic movement of young workers from less prestigious jobs in which they must work for a certain time to more meaningful types of work based on standard tenure in these jobs increases interest in work, increases earnings and helps reduce turnover.
4. In the process of analysis, it was revealed that the working time fund is not fully used, as a result, labor productivity in the organization is 4.4% less than it could be if the planned indicators were met, 3381.508 thousand rubles are lost. in a year. Therefore, it is necessary to reduce the loss of working time, increase the secret fund of working time.
5. In order to secure employees in the workplace, it is necessary to increase wages by 17% in 2009, so that the growth in wages would cover inflation and at the same time increase the well-being of workers (the necessary funds can be taken from profits). The wage bill in 2008 amounted to 15,409.8 thousand rubles, with its growth by 18% in 2009 it will be equal to 18,183.56 thousand rubles, i.e. the wage bill will increase by 2,773.76 thousand rubles.
6. To increase the number of days worked by one worker, it is necessary to reduce the number of absences due to illness. Based on the data of medical records, it can be seen that workers in the workshops are ill mainly with colds and viral infections. The main peak of diseases occurs in the winter months, this is due to the fact that ventilation is not working properly in many rooms and windows or doors are simply opened to ventilate the premises, thereby increasing the risk of disease. Therefore, it is necessary to repair ventilation, which will reduce the incidence to the planned four days a year.
7. Attention should also be paid to streamlining the practice of granting leave with the permission of the administration. In fact, their number is two days more than according to the plan and according to labor legislation.
Calculation economic efficiency measures No. 1 (modernization of the vending machine).
The data for calculations are contained in Table 9.
Table 9 - Initial data for the calculation of economic efficiency in CJSC "Izhevsk Plant of Ceramic Materials"
Auxiliary calculations:
Annual savings on wages, rub.
3450*10*12=414000
Savings on deductions, rub.
Savings on overalls, rub.
Total savings, rub.
414000+107640+4330=525 970
Calculation of economic efficiency:
1. Increase in labor productivity, %
, (12)
where E P - savings in the number (release) of employees after the implementation of measures, people;
N F - the number of workers.
.
2. Annual economical effect, rub.
Thus, the installation of a sadchik machine allows you to:
Release 10 people;
Increase labor productivity in the organization by 3.98%;
Get an annual economic effect in the amount of 69670 rubles, already
in the first year of installation.
The above calculations indicate the feasibility and economic efficiency of the proposed event.
CONCLUSION
In this course work, we have analyzed the effectiveness of the use of labor indicators of the organization.
Based on the analysis of the financial and economic activities of the organization, it can be concluded that at present CJSC "IZKM" is a fairly financially stable and profitable organization. Sales volumes of products in the study period increased by 17%, this was due to an increase in sales markets and an increase in demand for products.
The financial stability of the organization tends to increase, the share of equity in the property of the organization is growing and exceeds 60% (recommended value). Accounts receivable and accounts payable are declining at the same rate, which means that the solvency of the organization's customers is increasing simultaneously with the growth of the organization's solvency, this is certainly a good trend.
An analysis of the economic activity of the object of study showed that the growth rate of non-current assets is higher than the growth rate of working capital, this may indicate a reduction in the production activities of the organization. The decrease (in absolute terms) of the balance sheet currency for the reporting period, which we observed in the balance sheet of our organization, may also indicate a reduction in the organization's economic turnover. Therefore, CJSC "IZKM" needs to increase the volume of working capital.
Based on the analysis of labor indicators, the following conclusions can be drawn.
In 2008, there was an overexpenditure of labor, as well as the turnover rate was quite high. Basically, the outflow of workers from the organization occurred at their own request, which negatively affects the implementation of the production program of the organization. This reason is subjective, therefore, is manageable. We have proposed, next year, to increase the level of wages by 17%, so that its growth would cover inflation and improve the welfare of workers. It is also necessary to pay attention to the promotion of employees on the career ladder.
An analysis was also made of the effectiveness of the use of working time by workers, and its losses were identified in comparison with the plan. It is necessary to achieve an increase in the fund of working hours. This can be done by increasing the number of days worked. In the course of the analysis, we found that the reduction in the number of days worked was caused by illness and vacations of employees with the permission of the administration. Both of these indicators exceed the planned ones. Therefore, we proposed to carry out preventive maintenance of the premises, namely, to repair the ventilation. Leave with the permission of the administration must be reduced to three days - that is how many days an employee is allowed not to go to work without good reason and with the permission of the administration under labor law.
An analysis of labor productivity showed its growth in the study period by almost 14%. Need to ensure further growth labor productivity in order to increase production efficiency, ensure a balanced increase in average wages and labor productivity (as you know, for every 4-5% increase in labor productivity, there should be 2-3% increase in wages). You can achieve an increase in labor productivity by:
1) increase in output due to more complete use of the production capacity of the organization;
2) reducing labor costs for its production by intensifying production, improving product quality, 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 plan of organizational and technical measures;
3) introduction of a system of professional and qualification advancement;
4) reducing the loss of working time, by increasing the secret fund of working time;
5) increasing the motivation of employees by increasing wages by 17%;
6) reducing the number of absences due to illness by repairing ventilation;
7) streamlining the practice of granting holidays.
The calculations presented in the work indicate the feasibility and economic efficiency of the above activities.
In general, the situation of the organization at the moment can be considered satisfactory, the organization has a profit, there is a demand for products, the organization is profitable, labor productivity, output and production volumes are growing. CJSC "IZKM" has all the prerequisites for its further development and growth.
List of used information sources
1. Labor Code Russian Federation: federal law: dated December 30, 2001 No. 197-FZ
2. Tax code Russian Federation, part 1: federal law: ed. dated 24.06.2007 No. 126-FZ
3. Tax Code of the Russian Federation, part 2: federal law: ed. dated May 17, 2007 No. 117-FZ
4. Civil Code of the Russian Federation, part 3: federal law: ed. dated 24.06.2007 No. 126-FZ
5. the federal law"About accounting": ed. from 03.11.2006
6. Terms of reference accounting and financial statements in the Russian Federation (as amended by Orders of the Ministry of Finance of the Russian Federation dated March 26, 2007 N 26n)
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