Summary: Analysis of labor indicators. Theoretical aspects of the organization of wages at the enterprise Analysis of the labor indicators of the enterprise example

08.05.2020

Analysis of labor indicators

One of the main sections of the analysis of the activities of the enterprise is the study 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 labor plan, statistical reporting"Report on labor", the data of time records and 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 calculation wages(form 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. Actual average tariff category workers is directly related to the quality of products. Therefore, this study makes it possible to establish how correctly selected and placed production personnel by sites and whether the labor contribution of employees 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 more full use available workforce, intensification of production, introduction of integrated mechanization and automation production processes, level up 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 certain categories and groups of workers is a "photo" of working time. In the process of such an analysis, all-day and intra-shift losses of working time are revealed, which 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 or lack of raw materials, materials, electricity, fuel, etc. Each type of loss is carefully examined, Special attention is given 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 proportion of the latter in total strength production and administrative staff.

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 allows us to evaluate economic efficiency 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, tariff system, forms and systems of wages, district 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.

The tasks of analyzing the use of the wage fund:

Evaluation of the use of funds for wages;
determination of factors influencing the use of the wage fund by categories of personnel and types of wages;
assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees;
identification of reserves for the rational use of funds for wages, ensuring outstripping growth of labor productivity in comparison with an increase in its payment.

Introduction…………………………………………………………......... 3
1 Labor indicators as the main object of analysis economic activity enterprises…………………………………………... 5
1.1 The concept of labor resources and their classification …………………. 5
1.2 Theoretical aspects analysis of wages of employees……….. 8
2 Analysis of labor indicators at OAO Makeevka Iron and Steel Works……………...……………………....... 10
2.1 Analysis of the number of employees of the enterprise…………………...... 10
2.2 Analysis of indicators of hours worked………………………. fifteen
2.3 Analysis of labor productivity ..………………………………….... 18
2.4 Analysis of the Wage Fund and the average monthly wage…………………………………………….……………………….. 24
3 Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeevsky Metallurgical Plant" …..…….……………………..……… 32
Conclusion……………………………………………………………. 33
References…………………………………………………… 35

Files: 1 file

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………………………………………………………… .........	3
1	Labor indicators as the main object of analysis of the economic activity of the enterprise……………………………………………...	5
1.1	The concept of labor resources and their classification ………………….	5
1.2	Theoretical aspects of the analysis of wages of employees………..	8
2	Analysis of labor indicators at OAO Makeevka Metallurgical Plant……………...……………………..... ..	10
2.1	Analysis of the number of employees of the enterprise…………………......	10
2.2	Analysis of indicators of hours worked……………………….	15
2.3	Analysis of labor productivity..………………………………....	18
2.4	Analysis of the Wage Fund and the average monthly wage………………………………………….…………………… …..	24
3	Analysis of the impact of measures to improve the organization of labor on the dynamics of labor indicators at JSC "Makeyevsky Metallurgical Plant" …..…….……………………..………	32
	Conclusion…………………………………………………… ……….	33
	Bibliography………………………………… …………………	35
	Applications….…………………………………………………………	36

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 a market economy, the one who makes the best use of the resources available to him to obtain the maximum amount of profit survives, solving the main problems of 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. More than one book is devoted to solving this complex problem.

At the same time, the purpose of this work can be formulated as follows: using literature and other sources of information, 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 by the concept of "labor resources", what place they occupy in the economic activity of the enterprise and its analysis, and the characteristics of labor indicators used in the analysis.

A study on the example of a specific enterprise (it will be OJSC "Makeevsky Metallurgical Plant") of the dynamics of the number of personnel, indicators of hours worked, the use of labor resources, labor productivity and the payroll fund at the enterprise; evaluation of the effectiveness of measures to improve the organization of labor at this enterprise by studying the dynamics 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 managerial personnel, active use sweatshops, heavy equipment wear 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:

correct reflection of the number of employees;
control over the use of working time, compliance with labor discipline;
ensuring accurate and correct payroll for each employee;
control over the correct use of the wage fund by categories of employees, workshops - for the enterprise as a whole;
timely preparation of accounting and statistical reporting on labor and wages.

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

The tasks of analyzing the use of the wage fund:

assessment of the use of funds for wages;
determination of factors influencing the use of the wage fund by categories of personnel and types of wages;
assessment of the effectiveness of the applied forms of remuneration and types of wages, bonus systems for employees;
identification of reserves for the rational use of funds for wages, ensuring outstripping growth of labor productivity in comparison with an increase in its payment.

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

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

1.1 The concept of labor resources and their classification

The main 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; determination and study of staff turnover indicators ; identification of reserves of labor resources, their fuller and more efficient use.

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

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 using equipment, machines, mechanisms, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.

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 Great Patriotic War, it 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:

persons younger than working age (in given time- from birth to 15 years inclusive);
persons of working (working) age: in Ukraine, women from 16 to 54 years old, men from 16 to 59 years old inclusive;
persons 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 hire students from general education schools, vocational and secondary special 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 work that does not harm health and does not interfere with the learning process.

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

Since mid-1993, our statistics have made the transition to the system of classification of the population recommended by international conferences of labor statisticians and the International Labor Organization, 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.

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ANALYSIS OF LABOR INDICATORS

Option 2

Performed

Student:

Faculty: MIM

Specialty: labor economics

group day

credit no. book.

Checked by: Kostin I.V.

Kaluga 2010

INTRODUCTION

THEORETICAL PART

CALCULATED PART

ANALYTICAL PART

CONCLUSION

BIBLIOGRAPHY

INTRODUCTION

The analysis of labor indicators is reduced mainly to the analysis of deviations of actual data values from planned indicators. It enables the manager to determine the direction of further activities in those divisions of the enterprise where there has been a deviation of the relevant indicators.

The relevance of this topic is determined by the fact that the successful activities of any organization, whether state enterprise, an institution or a private commercial firm, is inconceivable without a comprehensive analysis of its activities, in particular, without an analysis of labor indicators, which allows you to more accurately assess the technical and economic potential, determine the reserves for more efficient use of the enterprise's personnel, improve the organization, working conditions and its remuneration, find ways to normalize social and labor relations in the team, and so on.

The purpose of the work is to analyze labor indicators and determine the main directions economic work to identify reserves for saving labor, wages and opportunities for additional output, due to the growth of labor productivity.

A task control work consists in the study and analysis of labor indicators in order to issue recommendations to management.

Object of study - complex economic processes, forecasting labor indicators, formulas and calculations.

The subject of the study is labor indicators enterprises.

During the study, the following methods were used: system analysis and synthesis, complex analysis, comparative and expert assessments.

THEORETICAL PART

The main planned and accounting indicators of labor productivity at industrial enterprises are the volume of production in kind or value terms per employee of industrial production personnel (per worked man-day or man-hour) and the labor intensity of a unit of output or work. Labor intensity (T p) is the cost of living labor for the production of a unit of output. The indicator of labor intensity has a number of advantages over the indicator of production. It establishes a direct relationship between the volume of production and labor costs and is determined by the formula

where T is the time spent on the production of all products, standard hours or man-hours;

OP - the volume of manufactured products in physical terms.

The output indicator is a direct indicator of labor productivity, since the greater the value of this indicator (ceteris paribus), the higher labor productivity. The indicator of labor intensity is the opposite, since the smaller the value of this indicator, the higher labor productivity. There is a relationship between the change in the time hole (labor input) and output. If the rate of time decreases by (C n) percent, then the rate of output increases by (Y c) percent, and vice versa. This dependence is expressed by the formulas:

Depending on the composition of labor costs included in the labor intensity of products, and their role in the production process, technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity are distinguished (Fig. 1).

Rice. 1. The structure of the total labor intensity of manufacturing products.

Technological labor intensity (T tech) reflects the labor costs of the main production pieceworkers (T sd) and time workers (T povr):

T tech \u003d T sd + T damage (4)

The labor intensity of production maintenance (T service) is a set of costs of auxiliary workshops of the main production (T auxiliary) and all workers of auxiliary workshops and services (repair, energy workshop, and so on) engaged in servicing production (T auxiliary):

T service \u003d T auxiliary + T auxiliary (5)

Production labor intensity (T pr) includes the labor costs of all workers, both main and auxiliary:

T pr \u003d T tech + T service (6)

The labor intensity of production management (T y) is the labor costs of employees (managers, specialists and employees themselves) employed as in the main services of the enterprise (T sl.zav):

T y \u003d T sl.pr + T sl.zav (7)

Depending on the nature and purpose of labor costs, each of the indicated indicators of labor intensity can be design, prospective, planned and actual. In planned calculations, the labor intensity of manufacturing a unit of output (type of work, service, part, and so on) and the labor intensity of a commodity output (production program) are distinguished. The labor intensity of a unit of production (type of work, service), as already noted, is divided into technological, production and total, depending on the labor costs included in the calculations. The labor intensity of a unit of production in physical terms is determined for the entire range of products and services at the beginning planning period. With a large assortment, the labor intensity is determined by the representative products, to which all the rest are listed, and by the products occupying the largest specific gravity in the total production.

The labor intensity of commodity output (T TV) is calculated by the following formula:

Where T i - the labor intensity of a unit of production (works, services), standard hours;

OP i - the volume of output of the i-th type of product, according to the plan, the corresponding units;

n - the number of items (nomenclature) of products (works, services), according to the plan.

The complexity of the production program is determined similarly. Note that if the calculations use the technological (production, full) labor intensity of a unit of output (works, services), then, accordingly, we obtain the technological (production, total) labor intensity of a commodity output (production program).

The actual technological complexity of products is determined by the formulas:

T technical fact \u003d T negative sd + T negative damage + T additional, (4)

where T otr.sd - time worked by pieceworkers;

T neg.povr - time worked by time workers;

T additional - additional time spent on the performance of work due to deviations from normal conditions;

T tehn.fact - the actual technological complexity;

T tehn.norm - normative technological complexity.

The planned technological labor intensity can be determined as follows:

where Y coop.pl and Y coop.b - the share of cooperative deliveries, respectively, in the planned and base periods.

CALCULATED PART

In the analytical part of the work, it is necessary to make the following calculations:

Determine indicators of the dynamics of labor productivity when measured by commodity and clean production(plan to the base year, report to the plan and report to the base year), explain the reasons for the differences, show the relationship between net production indices, changes in the share and marketable output indices.

Determine the daily (shift) productivity of labor (for marketable products), compare it with the dynamics of hourly labor productivity and calculate the indices of intra-shift use of working time, identify the reserves of the reporting year in relation to the base and to the plan.

Find the number of days in a year per worker, determine the dynamics of the use of the whole-shift fund of working time and the annual labor productivity per worker. Determine the indices of the proportion of workers in the total number, link the labor productivity of workers with labor productivity in terms of all workers (item 1). Make calculations for the same positions: comparison, measurement - for marketable products.

Calculate wages (basis, plan, report), the dynamics of its growth and the ratio with the growth rate of labor productivity for marketable products. Determine the possible increase in labor productivity and the possible ratio, if you use all the reserves identified in the course of the analysis. (When determining the possible growth in labor productivity, take best performance three periods and apply the substitution method).

Calculate the change in the cost of commercial products planned by the plan as a result of the excess of the growth of labor productivity over the growth of average wages. How the cost of production actually decreased (increased) as a result of this excess. (To determine the share of wages in the cost of the base period, the amount of marketable output must be multiplied by a factor of 0.85 [costs per ruble - 85 kop.]).

Relative indicators are calculated by the formulas:

Plan to base year: (2.1)

Report for the planned year: (2.2)

Base year report: (2.3)

The calculation results are shown in the analytical table (p. 25).

1) Calculate relative performance for commercial products (TP), using formulas (2.1 - 2.3):

The organization planned to increase the output of marketable products by 8.6702%, the plan was overfulfilled by 8.9303%, as a result, the increase was 18.3747%.

2) Similarly, we calculate the relative indicators for material costs (MC):

It was planned to increase material costs by 6.4049%, the plan was exceeded by 9.9178%, as a result, the increase was 16.958%.

3) Calculate the relative indicators for the number of employees (HR):

It was planned to increase the number of employees by 0.2615%, the plan was exceeded by 9.5652%, as a result, the increase in the number of employees amounted to 9.8518%.

4) Calculate the relative indicators for the number of key employees (CHOR):

The organization planned to increase the number of core workers by 3.9216%, the plan was overfulfilled and amounted to 3.0398%, as a result, the increase in the number was 7.0806%

5) Calculate the relative indicators for all working hours worked (OCH):

It was planned to increase the hours worked by all workers by 5.0795%, the plan was exceeded by 1.3395%, resulting in an increase of 6.4871%.

6) Let's calculate the relative indicators for the days worked (OD) of all workers:

It was planned to increase the number of days worked by all workers by 3.7759%, as a result, the plan was overfulfilled by 3.9557%, the increase was 7.8809%.

7) Let's calculate the relative indicators for the payroll fund (PF):

It was planned to increase the payroll by 7.0999%, the plan was overfulfilled by 3.6742%, resulting in an increase of 11.0351%.

Task number 1. Let's calculate the absolute and relative indicators of net production (NP):

PE \u003d TP - MZ - FOT (2.4)

where PE - net production;

MZ - material costs;

FOT - wage fund.

PE b = 937700 - 629200 - 187465 = 121035

PE n \u003d 1019000 - 669500 - 200775 \u003d 148725

PE o \u003d 1110000 - 735900 - 208152 \u003d 165948

The relative values of this indicator are calculated using formulas 2.1, 2.2, 2.3:

It was planned to increase net production by 22.8776%, the plan was not completed by 11.5804%, as a result, the increase was only 37.1074%.

Let's determine the indices for net products (I chp) of marketable products and for marketable products (I mp)

I tp > I chp

Consequently, the enterprise should increase labor productivity in terms of net products, make sure that the products are not stale in warehouses, but are sold as quickly as possible, and so on.

Let's define absolute indicators in terms of labor productivity for marketable products (PTTP):

where PT TP - labor productivity for marketable products;

TP - commercial products;

CH - the number of employees.

It was planned to increase labor productivity in commodity output by 8.3866%, the plan was underfulfilled by 0.5794%, the increase was only 7.7585%.

Let's find the absolute indicators of labor productivity for net products:

Let's calculate the relative values of this indicator:

It was planned to increase labor productivity in net production by 22.557%, the plan was overfulfilled by 1.8393%, as a result, the increase was only 24.8112%.

Let's calculate the absolute values in terms of the share of net production (UHPP):

Relative indicators:

UHFP p/b =

UHFP o/n =

UHFP o/b =

It was planned that the share of net production would increase by 13.1007%, but the plan was overfulfilled by 2.4674%, as a result, the increase was 15.8914%.

Task number 2. For calculations on marketable products, we use the method of chain substitutions. Calculations are carried out using the formulas:

Base year plan:

Report for the planned year:

Base year report:

Determination of the growth of the marketable part of the products is carried out according to the formulas:

TP chr = TP 1 - TP 2 (2.9)

TP pttp = TP 2 - TP 3 (2.10)

Let us calculate the increase in marketable output by the number of employees according to the plan to the base year:

TP chr \u003d 1018999, 9- 1016341.6 \u003d 2658.3

Calculate the increase in marketable output by the number of employees according to the report to the planned year:

TP chr \u003d 1109999, 8 - 1013095.1 \u003d 96904.7

Let's calculate the increase in marketable output by the number of employees according to the report to the base year:

TP chr \u003d 1109999.8 - 1010452.2 \u003d 99547.6

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the plan to the base year:

TP Fri \u003d 1016341.6 - 937699.91 \u003d 78641.7

Let us calculate the increase in marketable output according to the labor productivity of marketable products according to the report to the planned year:

TP Fri = 1013095.1 - 1018999.9 = -5904.8

Calculate the increase in marketable output by the labor productivity of marketable products according to the report to the base year:

TP Fri \u003d 1010452.2 - 937699.91 \u003d 72752.3

Compare the growth of marketable output in terms of labor productivity and the increase in marketable output in terms of the number of employees

99547,6 > 72752,3

TP chr >? TP Fri

The increase in marketable output in terms of labor productivity is less than the increase in marketable output in terms of the number of employees, therefore, marketable output depends only on the number of employees, which means we need to increase their number.

Task number 3. We calculate the absolute indicators of specific production labor intensity according to the formula:

Let's calculate the relative indicators of specific production labor intensity:

The enterprise planned to reduce the specific production labor intensity by 3.5545%, the plan was overfulfilled by 15.0901%, the increase was 18.1082%.

We calculate the absolute indicators of hourly labor productivity (HPT) using the formula:

Let's define the relative indicators of hourly labor productivity:

It was planned to increase hourly labor productivity by 3.6875%, the plan was overfulfilled by 17.7721%, as a result, the increase was 22.115%.

Task number 4. We calculate the daily labor productivity using the following formula:

where DPT - daily labor productivity;

TP - commercial products;

OD - the total number of days worked.

The plan was to increase daily labor productivity by 4.99%, the plan was overfulfilled by 14.8082%, hence the increase was 20.5372%.

Task number 5. The number of days per year per worker is calculated using the formula:

Let's calculate the relative indicators:

It was planned to increase this indicator by 3.5051%, the plan was underfulfilled by 5.1197%, as a result, the increase turned out to be negative -1.7941%.

Let us determine the proportion of the main workers (HC op):

where UV op - the proportion of the main workers;

CHOR - the number of main workers;

CH - the number of all workers.

Let's find relative indicators:

It was planned to increase the share of the main workers by 3.6611%, but the plan was underfulfilled by 5.9667%, as a result, the growth was negative - 2.524%.

We calculate the labor productivity indicators of the main workers according to the formula (PT op):

Let's calculate the relative indicators:

It was planned to increase the productivity of the main workers by 4.5693%, the plan was overfulfilled by 5.7167%, as a result, the increase was 0.5473%.

Let's determine the annual labor productivity (GPT) by the formula:

Let's calculate the relative indicators:

It was planned to increase annual labor productivity by 8.9543%, but the plan was overfulfilled by 18.9708% and the increase was 29.6239%.

Let's compare indicators of annual labor productivity and daily labor productivity

GPT > DPT280

29,6239<5750,416

Consequently, the organization has production downtime, marriage, poor labor discipline, so less products are produced per year than it should be.

Task number 6. Calculate the average wage using the formula:

Let's calculate the relative indicators:

It was planned to increase the average wage by 6.8205%, but the plan was not completed by 5.3766%, as a result, the increase was only 1.0772%.

Task number 7. Let's calculate the cost using the formula:

C \u003d MZ + FOT (2.18)

where C is the cost;

MZ - material costs;

FOT - wage fund.

C b \u003d 629200 + 187465 \u003d 816665

C n \u003d 669500 + 200775 \u003d 870275

C o \u003d 735900 + 208152 \u003d 944052

Let's calculate the relative indicators:

Let's determine the unit cost of the cost by the formula:

Let's calculate the relative indicators:

According to the assignment.

As a result, we can conclude that the cost of production is slightly overstated, therefore, it is necessary to reduce transportation costs, electricity costs, reduce raw material costs, and so on.

ANALYTICAL PART

In the calculation part of the control work, calculations were made for all the most important indicators of the organization's activities, the results of the calculations are shown in table 1. In the analytical part of the work, substantiated conclusions will be given and proposals will be made to eliminate the identified shortcomings for each item.

Table 1.

Analytical table

Index	Measurements	Absolute indicators	Relative indicators
		base year	Reporting year	Base year plan	Report to the plan	Base year report


TP Marketable products
MZ Material costs
CR Number of employees
CHOR Including workers
SP Worked out by all workers
OD days worked
PAYMENT Wage Fund
No. 1 PE Pure production
PNT Labor productivity by net output	thousand rubles/person
UHFP Net Gravity


No. 3 UPT Specific production labor intensity	Hour. / person
NPV Hourly labor productivity	thousand rubles*person/hour
#4DPT Daily labor productivity	thousand roubles. / day

Uvor Share of main workers
Ptor Labor productivity of key workers	thousand roubles. / person
GPT Annual labor productivity	Rub.*person/year
№6SZP Average salary
No. 7 C Cost
UVS The share of wages in the cost

CONCLUSION

The analysis of labor indicators is part of a comprehensive analysis of the organization and is aimed at identifying and evaluating the effectiveness of the enterprise's activities in organizing labor and using the labor potential of personnel.

Labor indicators - qualitative and quantitative - are determined by technical, economic and other factors of production: the technical and organizational level of production, social conditions, natural conditions and the level of rationality of nature management, foreign economic relations and the level of their use, and more.

The analysis of labor indicators can be technically simplified and enriched in content if they are initially structured into large blocks, for example, the use of labor, the movement of labor, the use of working time, labor quality, labor productivity, wages, and so on.

The analysis of labor indicators is one of the most important sections of the analysis of the production and economic activities of the enterprise. The results of production and economic activities, and primarily the implementation of the production plan, are largely determined by the degree of use of labor resources.

The analysis of labor indicators and the use of labor resources makes it possible to assess the availability of the enterprise with the necessary personnel, to establish the compliance of the professional composition and skill level of employees with the requirements of production, the degree of movement of the labor force, to determine the causes of deviations from planned indicators, to develop measures to increase labor productivity and eliminate unproductive costs of the worker time.

The purpose of the analysis of labor indicators is to reveal the reserves for increasing the efficiency of production by increasing its volume with an increase in labor productivity, more rational use of the number of employees and their working time.

The efficiency of the enterprise is expressed in the full use of financial, material and labor resources. 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 scope and timeliness of all work, the efficiency of equipment use, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of labor resources and the efficiency of their use.

A comprehensive analysis of labor indicators is of great importance for increasing the efficiency of production. In the economic literature and in official sources, there is no single approach to determining the essence and content of the analysis of the labor indicators of an enterprise.

In conclusion, the above analytical work can draw a general conclusion - the analyzed enterprise has seen an increase in labor productivity, a decrease in the labor intensity of manufactured products, and an increase in average wages. The organization should pay special attention to reducing material costs, increasing the number of days worked per year, as well as reducing the cost of manufactured products.

BIBLIOGRAPHY

1. Analysis and modeling of labor indicators at the enterprise: Textbook. Allowance / ed. prof. A.I. Rofe. - M.: "MIK", 2000.

2. Sklyarenko V.K., Prudnikov V.M. Enterprise Economics: Textbook. - M.: INFRA-M, 2007.

3. Workshop on economics, organization and labor rationing: Proc. allowance / Ed. prof. P.E. Shlender. - M.: Vuzovsky textbook, 2007.

4. Personnel management. Workshop: textbook. manual for university students studying in the specialties "Personnel Management" "Organization Management" / T.Yu. Bazarov. - M.: UNITI-DANA, 2009.

5. Genkin B.M. Organization, regulation and remuneration of labor at industrial enterprises. - M.: NORMA, 2003. - 400 p.

Application

Marketable products
	937.7 million rubles
	1019 million rubles
	1110 million rubles
Mathematical costs
	629.2 million rubles
	669.5 million rubles
	735.9 million rubles
Number of employees



including workers



Worked by all workers
	1634 thousand people/h
	1717 thousand people/h
	1740 thousand people/h
Days worked
	206840 people/day
	214650 people/day
	223141 person/day
payroll fund
	187465 thousand rubles
	200775 thousand rubles
	208152 thousand rubles

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. The staffing table is an internal document of the organization, which determines the structure, number of posts, 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 the adoption of managerial decisions on its basis 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 working regime is fully used: there are no downtime or 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 of 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 (output per worker or one worker) largely depends on the material intensity of individual types of products, the volume of cooperative deliveries, and the structure of products.

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, at the same time, an increase in the productivity of all PPP personnel is achieved due to a higher organization of 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. shaping and drying was carried out only in the summer, and firing was carried out 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 received the status of a closed joint-stock company and began to be called the Izhevsk Ceramic Materials Plant in 1996, before that it was called Udmurtkeramika, for a short time it was a CJSC and an OJSC.

"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. The shareholders of the company may be legal entities and citizens of the Russian Federation recognizing the provisions of the charter.

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 the 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% of the 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 leader.

All production departments and its management apparatus are subordinate to the chief director, as well as some departments of the administrative apparatus: accounting, technical and control department, capital construction department, legal bureau, 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 the appearance of the product, increase the branding of products, expand its range through the use of high-quality raw materials. Introduction of new technological regimes, modernization of technological equipment and tooling.

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
Organization property							Rate of change in %, 2008 to 2006

1. Current assets
2. Non-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%.

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. 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, 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,
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

For a visual presentation of information on the qualitative characteristics of the personnel of CJSC Izhevsk Ceramic Materials Plant, we will draw up diagrams according to table 4.

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).

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, %
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 of the economic efficiency of measure 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 economic 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 a 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%. It is necessary to ensure further growth in labor productivity in order to increase production efficiency, to 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 of the Russian Federation: federal law: dated December 30, 2001 No. 197-FZ

2. Tax Code of the 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. Federal Law "On Accounting": ed. from 03.11.2006

6. Regulations on accounting and financial reporting 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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26. Charter of ZAO Izhevsk Plant of Ceramic Materials

27. Accounting policy for the purposes of accounting and tax reporting for 2006-2008.

Summary: Analysis of labor indicators. Theoretical aspects of the organization of wages at the enterprise Analysis of the labor indicators of the enterprise example

Analysis of labor indicators

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DONETSK 2002

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ANALYSIS OF LABOR INDICATORS

CALCULATED PART

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Figure 1 - The main objects of the analysis of labor resources

Auxiliary calculations: