Specific gravity to the total number. The proportion of workers in the total number of formula. Share in medicine

Everything is currently medical workers with an average and higher education must have certificates for the right to engage in medical activities. In 2009 in Russian Federation this figure for doctors was 83%, for nurses - 76%.

Indicators of the volume of outpatient care. The volume of outpatient care is characterized by the following indicators:

average number of visits per 1 inhabitant;

· specific weight of preventive visits to APU;

· specific weight of visits to APU due to diseases;

the proportion of home visits.

Of great importance for assessing the availability of outpatient care to the population, as well as calculating the resources necessary for its development, is indicator of the average number of visits per 1 inhabitant. The actual value of this indicator for the reporting period is compared with the indicator of the planned volume of outpatient care, which is annually approved as a standard in the territorial program of state guarantees for the provision of free services to citizens of the Russian Federation. medical care. The indicator is calculated by the formula:

The indicator can be calculated separately for office visits and home visits.

In addition, it is important to have an idea about visits to doctors in a particular specialty, for example:

In some cases, it becomes necessary to separately analyze visits made for preventive purposes and for diseases. For this, they calculate indicators of the share of visits for preventive purposes and in connection with diseases according to the formulas:

This indicator should be at least 30% of all medical visits.

To analyze the activity of medical supervision of patients suffering from acute and chronic diseases, calculate indicator of the proportion of home visits:

This figure in the range of 15-20% indicates the availability of outpatient care for these categories of patients.

Personnel load indicators. The workload of medical personnel is assessed by indicators:

the actual average hourly workload of a doctor at an appointment at the APU;

planned function of a medical position (at the reception, at home);

The actual function of the medical position (at the reception, at home);

Performing the functions of a medical position.

The indicator of the actual average hourly workload of a doctor at an appointment in APU used for operational daily analysis of the workload of doctors various specialties and calculated by the formula:

The indicator can be calculated separately for visits at the APU and for home visits for individual medical specialties. Planned indicators for individual medical specialties are presented in Table. 12.3.

The end of the table. 12.3

Based on the planned indicator of the average hourly load of a specialist doctor, they calculate indicator of the planned function of a medical position, which represents the planned annual workload of a specialist doctor in total at outpatient and polyclinic appointments and at home. This indicator is annually approved by the head of the healthcare organization, based on the indicator of the planned volume of outpatient care within the framework of the municipal task for the implementation of the territorial program of state guarantees.

The indicator of the planned function of a medical position is used to analyze the workload and calculate the required number of medical positions, taking into account the planned volumes of outpatient care and the wage fund

The planned indicators of the function of the medical position are presented in Table. 12.4.

This indicator is compared indicator of the actual function of the medical position, which allows you to conduct an operational (weekly, monthly, quarterly) analysis of the load of doctors of various specialties and is the sum of the indicators of the actual function of the medical position at the reception and at home:

* Indicators are calculated for individual medical specialties.

The ratio of the actual function of a medical position to the planned one makes it possible to analyze the work of doctors in fulfilling the planned volumes of outpatient care for the population.

A constant study of the workload of personnel is necessary to analyze the effectiveness of the use of labor and financial resources, the development of progressive forms of remuneration that would take into account the volume and quality of the work performed in a differentiated manner.

Indicators of preventive work. For the analysis of preventive work, indicators are used:

complete coverage of the population by medical examinations;

Completeness of coverage of the population by dispensary supervision;

Completeness of coverage of patients with dispensary observation;

Timeliness of taking patients under dispensary observation;

efficiency of medical examination.

The indicator of the completeness of coverage of the population with medical examinations is the main characteristic of the preventive activities of the clinic and is calculated by the formula:

The optimal indicator should be close to 100%.

In addition, the coverage of the population with preventive work is assessed based on the results of targeted (screening) medical examinations to identify socially significant diseases (malignant neoplasms, tuberculosis, STIs, etc.), for example:

Based on the results of the examinations, the frequency of detection of individual diseases (pathological involvement) is calculated, and groups for dispensary observation are determined.

The indicator of the completeness of coverage of the population by dispensary observation gives general idea on the organization of medical examination of the population and is calculated by the formula,%:

For individual subjects of the Russian Federation, the indicators fluctuate in the range of 60-70%.

The indicator of the completeness of coverage of patients with dispensary observation is used for a deeper assessment of the organization of work on medical examination of the population. The indicator is calculated by the formula:

For patients suffering from socially significant diseases (diseases of the circulatory system, diabetes mellitus, malignant neoplasms, mental and behavioral disorders, HIV infection, tuberculosis, etc.), this figure should approach 100%.

The indicator of the timeliness of taking patients under dispensary observation is an important characteristic of the work medical institutions and allows you to evaluate during what period of time a patient with a diagnosis for the first time in his life is registered for dynamic observation. The indicator is calculated by the formula:

As a rule, to calculate this indicator, a time interval is taken from the moment the disease is detected to the moment the patient is registered for dispensary registration, equal to 1 year. At the same time, for certain nosological forms (bronchial asthma, hypertension, gastric ulcer, etc.), this period of time should not exceed 30 days.

Medical examination efficiency indicator are used to analyze the quality of dispensary work carried out by outpatient clinics and are calculated by the formula:

The analysis of these and other indicators is very important for planning, assessing the quality of outpatient care for the population as a whole, and developing priority areas for its development. At the same time, a number of special indicators are used for in-depth statistical analysis of the activities of antenatal clinics and children's polyclinics.

When calculating the number of employees, one should be guided by the Decree of Rosstat dated November 20, 2006 No. 69 (hereinafter referred to as Decree No. 69). It details how to determine payroll composition of the organization and total strength all employees, including external part-timers and those who work under civil law contracts.

Average headcount

Basically, the accountant calculates the average number of employees. For example, in one of the options for calculating the share of profit attributable to separate divisions, it is necessary to determine the share of the average number of employees (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in chapters 21 "Value Added Tax" (Article 149 of the Tax Code of the Russian Federation), 24 "Unified Social Tax" (Article 239 of the Tax Code of the Russian Federation), etc.

In addition, the opportunity to submit tax returns in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007 taxpayers whose average number of employees in 2006 did not exceed 250 people have this right. This is set out in paragraph 6 federal law dated December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. Other taxpayers must file tax returns at in electronic format, unless a different procedure for presenting information constituting a state secret is provided for by the legislation of the Russian Federation.

Daily worker count

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. (Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 approved unified forms No. T-12 "Timesheet and Payroll" and No. T-13 "Timesheet".)

The list number of employees for each calendar day includes employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work one day or more, in particular the working owners of the organization. The headcount for each day includes those who actually work and those who are absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee who is on vacation or a business trip is included in the payroll for these days. Employees, including part-time workers, are included in the headcount as a whole unit. Those who in one organization receive more than one rate or are registered as internal part-time workers are also counted in the payroll as one person (a whole unit).

Employees who are not taken into account in the calculation are listed in paragraph 89 of Decree No. 69. These are external part-time workers, employees performing work under a contract, etc.

An employee who is on the payroll of an organization and has entered into a civil law contract with it is counted in the payroll and average headcount once at the place of the main job.

As of October 31, 2007, the organization has employees with whom an employment contract has been concluded:

- full time - 150 people. Of them on this moment 10 people are on sick leave, 3 people are sent to educational institutions for advanced training with a break from work and receive a scholarship at the expense of the organization, 1 person was absenteeism;
- part-time - 40 people;
- homeworkers - 2 people.

14 people work under contract agreements. The organization has a single owner (founder) who is not its employee.

The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training are not taken into account in this case (subparagraph “e”, paragraph 89 of resolution No. 69).

Please note: the payroll is determined for each calendar day of the month, including non-working holidays and weekends.

Period calculation

The average number is calculated for the period. To determine the average number of employees per month, you must first add up the data on the payroll for each calendar day of the month, and then divide the resulting amount by the number of calendar days of the month. For example, for October, the headcount is summed up from the 1st to the 31st, including days off. The result is divided by 31. The number is shown in whole units.

- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as in additional leave for child care;
- employees studying in educational institutions and who were on additional leave without saving wages, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation.

In addition, some categories of employees are taken into account in the calculation of the average headcount in a special manner.

Thus, persons not on the payroll and recruited to work under special contracts with government organizations for the provision of labor force (military personnel and persons serving sentences in the form of deprivation of liberty) are taken into account in the average headcount as whole units by the days of attendance at work.

Payroll employees who work on employment contracts part-time, part-time are included in the average headcount in proportion to the hours worked. The calculation can be done in two ways.

Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).

Then it is determined average population part-time workers for the reporting month in terms of full-time employment. Man-days worked should be divided by the number of working days in a given month.

Method 2 (simplified). Employees are counted for each working day in proportion to the hours worked. The resulting value is multiplied by the number of days worked by them and divided by the number of working days in a month.

An organization with a 40-hour, five-day work week has three part-time employees working time(Table 2.).

Table 1. Working hours

Table 2. Part-time hours worked by employees in October 2007

Calculate the average number of employees per month in two ways.

Method 1. During the month, employees worked a total of 230 man-hours (16 man-hours + 76 man-hours + 138 man-hours). The total number is 28.75 man-days. (230 man-hours: 8 hours). The average number of employees in October is 1.25 people. (28.75 man-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.

Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 h: 8 h). Then man-days per month are calculated: A.N. Ivanov - 2 person-days. (0.25 people x 8 days), V.I. Petrov - 9.5 person-days. (0.5 people x 19 days), K.B. Sidorov - 17.25 man-days (0.75 people x 23 days).

The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people): 23 days].

As you can see, the result when calculating in any way is the same.

If part-time employees were absent from work (because of illness, were on vacation, etc.) on working days, the hours worked on the previous working day are conditionally included in the number of man-hours worked.

Please note: the group under consideration does not include certain categories of workers who, under the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers employed in jobs with harmful conditions labour, women who are given additional breaks from work to feed their children, women working in countryside, disabled people of groups I and II, as well as persons transferred to part-time work at the initiative of the administration (without the written consent of employees). Such employees are counted as a whole unit.

The following employees work at Gamma LLC under employment contracts:

- full-time (with a 40-hour five-day working week) - 10 people, of which 1 person from October 1 to October 14, in accordance with the law, was in study leave without pay;
- for 0.5 salary (4 hours a day) - 1 person;
- with a reduced working time - a disabled person of group I (35 hours a week).

In total, the organization has 12 people.

The headcount for each calendar day includes all employees. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is counted as a whole unit for this indicator. For a part-time worker, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. Accounting for October 2007 is given in Table. 3.

Thus, from October 1 to October 14, inclusive, 10.5 people are included in the average number of people, and from October 15 to October 31 - 11.5 people. The total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.

Table 3 Average number of employees for October 2007

the date	payroll	including employees		The number of part-time workers for calculating the average payroll numbers	To be included in the average headcount (group 2 - group 3 - group 4 + group 5)
		part-time	not included in the average headcount

The average number for the quarter is determined by summing the average number of employees for all months of the organization's work in the quarter and dividing the amount received by 3. Similarly, the calculation is made for any period in the year.

Suppose an organization needs to determine the average number of employees for 9 months of 2007. The average number for each month of this period is given in Table. four.

The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).

Table 4 Average number of employees by months

The average number of employees for the year is determined by summing the average number for all months of this year and dividing the resulting amount by 12.

The organization works part-time

The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.

Alfa LLC was registered on September 25, 2007. In table. 5 shows the data on the payroll number of employees from 25 to 30 September. Suppose all employees on the payroll are included in the calculation of the average headcount.

When determining the average headcount for September, it is necessary to divide the amount received by the total number of calendar days in the month, that is, by 30, regardless of how many days the company has worked. The average number of employees for September will be 5 people. (148 people: 30 days).

The average headcount for a quarter is determined by summing up the average headcount for the months of work in the reporting quarter and dividing the resulting amount by 3.

Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people : 3 months).

To determine the indicator for 2007, you should add up the data for all months of the organization's work and divide the amount received by 12. Suppose the average number of employees of Alpha LLC was 52 people in October, 60 people in November, and 66 people in December. Thus, the average number for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].

Average number of employees

In some cases, it is necessary to calculate not the average, but the average number of employees. The restriction on this indicator is established for organizations that have the right to apply the simplified taxation system (clause 3 of article 346.12 of the Tax Code of the Russian Federation). When calculating the unified tax on imputed income for certain types of activities, the number of employees is used as a physical indicator, which is defined as the average number of employees in an organization or an individual entrepreneur for each calendar month (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for referring to small and medium-sized businesses is precisely the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

The average number of employees includes (clause 86 of resolution No. 69):

— the average number of employees;
- the average number of external part-timers;
- the average number of employees who performed work under civil law contracts.

Recall that external part-time work is the performance by an employee of regular paid work on the terms of an employment contract in his free time from his main job with another employer. The employment contract must indicate that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).

Duration of working time in combination does not exceed 4 hours a day. On those days when the employee is free from work at the main place of work job duties, he can work part-time full time (shift). Within one month (or other accounting period), the duration of working hours should not exceed half of the monthly norm of working hours (norm of working hours for another accounting period) established for the corresponding category of employees. This is stated in article 284 of the Labor Code.

The average number of external part-time workers is determined in the same manner as the number of part-time workers.

The calculation of the average number of persons working under civil law contracts is similar to the calculation of the average headcount. These employees are accounted for each calendar day as whole units during the entire period of the contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day. The calculation does not take into account:

- individual entrepreneurs without education legal entity who have entered into a civil law contract with the organization and received remuneration for the work performed and services rendered;
- non-listed persons who have not concluded civil law agreements with the organization.

CJSC "Omega" has concluded the following contracts:

— with an employee of the organization from 8 to 12 October 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- an individual entrepreneur from October 1 to October 31.

The employee of the organization is taken into account only as part of the average headcount, individual entrepreneur is also not included in the calculation of the average number under civil law contracts.

Table 6 Average number of employees of the organization for each month of 2007

Month	Averagenumber, pers.	Average number, pers.
		external part-timers	working under civil law contracts
For the first quarter
For II quarter
For half a year
September
For III quarter
For 9 months
For the fourth quarter

Thus, from October 1 to October 7 and from October 15 to October 25, the number for each calendar day was 1 person, from October 8 to October 12 - 2 people, on October 13 and 14 - 2 people (on weekends, the number is taken equal to the previous working day) , from 26 to 31 October - 0.

The total number for the month is 32 people.
The average number per month is 1 person. (32 people : 31 days).

To determine the average number for a period, you need to sum up the data for each month of this period and divide the resulting amount by the number of months.

In conclusion, we calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to the tax office.

Since 2007, Delta LLC has switched to a simplified taxation system. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.

Data on the number of employees of the organization are given in table. 6.

According to the results of the 1st quarter of 2007, the average number was 92 people. [(262 people + 13 people): 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people): 9 months], for the year - 101 people. [(1065 people + 44 people + 106 people): 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.

Before January 20, 2008, organizations must submit information on the average headcount for 2007 in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] This figure is 89 people. (1065 people: 12 months). Therefore, in 2008, the organization has the right to submit reports to tax authorities on paper. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

The information required to fill out the form is given in Table. 7.

Table 7. Data to fill out the form

1) The share of workers in the total number of employees of the economy:

where ∆Ud is the share of workers in the total number of workers;

Dpl - according to the plan, the number of days worked by one worker per year;

2) The number of days selected by one worker per year:

∆D - the number of days worked by one worker per year;

Ppl - according to the plan, the average length of the working day;

NVpl - according to the plan, the production of gross output for one man-hour.

) Working hours:

where Udf is the actual share of workers in the total number of workers;

∆P - average working day;

NVpl - according to the plan, the production of gross output for one man-hour.

) Average hourly output of workers:

where Udf is the actual share of workers in the total number of workers;

Df - the actual number of days worked by one worker per year;

Pf - actually the average length of the working day;

∆CV - gross output per man-hour.

It is mandatory to analyze the change in the average hourly output as one of the main indicators of labor productivity and a factor that determines the average daily and average annual output of workers. The value of this indicator depends on many factors: the degree of mechanization production processes, qualifications of workers, their seniority and age, organization of labor and its motivation, equipment and technology of production, climatic and economic conditions of management, etc. To study the influence of these factors on the level of average hourly output, multiple correlation analysis methods can be used.

The level of average hourly output in the economy also depends on changes in the structure of industries (Table 4). If the share of the industry in which the average hourly output is higher than in others increases, then this will lead, other things being equal, to an increase in its average level for the economy and vice versa.

Table 4 - Calculation of the impact of the sectoral structure of production on the change in average hourly output

Industry	Average hourly output, rub.	Structure of industries, %			Change in average hourly output, rub.
crop production
animal husbandry

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Despite the decrease in the share of specialists in 2011 to 38%, this group occupies a larger share in the personnel structure. How to calculate the proportion of staff by age? Calculate the specific gravity (share) of each age group. Let us calculate the specific weight (share) of each level of education.

Features of calculating the share of the average number of employees

The structure of the enterprise - the composition of personnel by category and their share in the total number. The structure of personnel can be calculated by the ratio of the number of certain categories of workers and the total number of certain categories of workers to the total number of percent in the enterprise. 1.3.2 Calculation of the number of employees by categories. Attendance - the number of employees who must report to work daily according to the standard.

The average headcount for the reporting period is calculated as the sum of the average headcount for each month of the reporting period and divided by the number of months in the reporting period.

Specific gravity - the main working

If the share of the main workers decreases, this leads to a decrease in the output of workers. At the same time, the share of the main workers is 61 5%, auxiliary workers - 26 5% and engineering and technical workers 12% in the total number. The actual technological labor intensity is determined on the basis of the amount of work and the fund of working hours worked by the main workers.

Indicators
the number and composition of employees of the enterprise.

The turnout number can be determined based on the percentage of absenteeism at work. The structure of personnel is characterized by specific weights certain categories workers in their total number. The qualification structure is determined by qualitative changes in the labor potential (growth of skills, knowledge, skills) and reflects, first of all, changes in personal characteristics workers.

When planning and evaluating the PT, various indicators are used: the production of marketable, gross, standard-net, sold products per employee of the main activity or worker. In table. 4.2 provides an assessment of the provision of a conditional enterprise with employees and the structure of employees. 2. The actual structure of the personnel corresponds to the planned one: only for the categories of employees and specialists there are slight deviations of the actual share from the planned one. Table 4.5 provides information on the volume of production and the number of employees of the enterprise. The growth in the output of 1 employee of the enterprise led to an increase in the volume of manufactured products in planned prices by 2536.1 thousand hryvnias. The data of the previously given table. 4.6 indicate that the structure of employees has deteriorated - the proportion of workers in the total number of personnel has slightly decreased. In addition to the volume of production, the change in the payroll is influenced by the number of employees of the enterprise. In table. 3.2 presents an analysis of the movement of the number of employees of the enterprise.

Number of employees - important indicator the state of the labor resources of the enterprise. At the same time, it should be taken into account that an important condition for increasing output is an increase in the total number of workers directly involved in the development of products. The higher the proportion of workers in the total number of personnel, the more efficiently labor resources enterprises. However, if the growth in production occurs mainly due to an increase in the number of employees, then this leads to a decrease in labor productivity and an increase in costs.

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. Payroll employees who work part-time under employment contracts are included in the average headcount in proportion to the hours worked at a part-time rate. Then the average number of part-time workers for the reporting month is determined in terms of full employment. The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner. Suppose all employees on the payroll are included in the calculation of the average headcount.

Number of workers / Number of employees

2. Average annual output per worker= Volume of TP / Number of employees

3. Average annual output per worker= Volume of TP / Number of workers

4. Wed. number of days worked by one worker= Total man-days worked / Number of workers

5. Wed. working hours = Total man-hours worked / Total man-days worked

6. Average hourly output per worker= Volume of TP / Total number of man-hours worked

7. Labor input = Total number of man-hours worked / TP volume

The table shows that the average number of employees compared to the plan has not changed. As for the average number of workers, it increased by 12.53%, which in absolute terms amounted to 460 people. At the same time, the share of workers in the total number of employees increased by 12.53% compared to the plan.

As for the average annual output per 1 worker, it increased by 4.66%, and per 1 worker it decreased by 1.31%, respectively.

The total number of man-days and man-hours worked increased compared to the plan by 13.51% and 14.92%, respectively. At the same time, the average number of days worked by one worker increased by 2 days or by 0.87%. The average length of the working day increased in relation to the plan by 0.1 hours (1.24%). The average hourly output per 1 worker is underfulfilled by 8.92%. The actual labor input increased by 9.8% compared to the plan.

method absolute differences and the following factorial model we will use to carry out factor analysis average annual output per worker:

GVpp \u003d UD x D x P x PV, where GVpp is the average annual output per worker;

UD - the share of workers in the total number of employees,%;

D - the average number of days worked by one worker, days;

P - the average duration of the working day, h;

CV - average hourly output per worker, rub.

ΔGWud = Δ UD´Dpl´Ppl´ChVpl = 0.09´240 ´ 7.85 ´9967.04= 1690011.30 thousand rubles

ΔGVd =UDf´ Δ D´Ppl´ChVpl = 0.70´ 2 ´ 7.85 ´ 99967.04 = 109537.77 thousand rubles.

Rb

ΔGVchv = UDf´Df´Pf´ΔChV= 0.70 ´ 240 ´ 7.85 ´ (-889.56) = -1173151.73 thousand rubles

========================

Total: = 793843.62 thousand rubles

Consequently, the average annual output per 1 worker amounted to 793,843.62 thousand rubles, with a small error in the calculations. The average annual output per 1 worker increased by 1,690,011.30 thousand rubles. due to the increase in the share of workers in the total number of industrial and production personnel by 12.53%. There was an increase in the average number of days worked by one worker, due to which the output increased by 117,527.39 thousand rubles. in connection with the reduction of whole-day losses of working time. The average length of the working day increased by 0.1 hours, and the output due to this increased by 167446.27 thousand rubles. The average hourly output per 1 worker decreased by 1,173,151.73 thousand rubles. All this caused an increase in the average annual output per 1 worker.

The average annual output per worker is affected by the number of days worked by one worker per year, the average working day and the average hourly output.

GWr \u003d D x P x CV, where GVppp is the average annual output per worker;

ΔGVd \u003d Δ D´Ppl´ChVpl \u003d 2 ´ 7.85 ´ 9967.04 = 156482.53 thousand rubles.

ΔGVp = Df´ Δ P´ChVpl = 240 ´ 0.1 ´ 9967.04 = 239208.96 thousand rubles.

ΔGVcv = Df´Pf´ΔChV = 240 ´ 7.85 ´ (-889.56) = -1675931.04 thousand rubles

=======================

Total: = -1280239.55 thousand rubles.

According to the factor analysis, it can be seen that the average annual output per 1 worker was affected by an increase in the average working day by 239,208.96 thousand rubles. Moreover, there was a decrease in all-day and an increase in intra-shift losses of working time by 156482.53 and 1675931.04 thousand rubles. respectively. What led to the fact that the average annual output per 1 worker decreased by 1280239.55 thousand rubles.

6. ANALYSIS OF LABOR COSTS

Let's calculate the absolute and relative deviations of the payroll. Calculations are summarized in the analytical table 6.1.

Table 6.1

Indicators	Previous year	Reporting year		Deviation
						From the previous of the year
1.VTP, million rubles
2. Average year number of employees
3.GV per 1 worker, mln. rub.
4.FZP of employees, million rubles
5. Average year wages of employees, million rubles
6.FZP of workers, mln. rub.