DEFINITION

Product development is an indicator of the volume of products (work performed, services provided). Output reflects the volume of products produced per unit of labor input.

The output formula is of great importance, since the calculated indicator is used when calculating labor productivity at the enterprise.

Output is an indicator directly proportional to labor productivity, so the more products are produced for each unit of labor input, the higher the level of productivity will be.

The production formula is as follows:

B = Q / T

Here B is the production indicator,

Q – volume of products produced;

T – labor costs for a given volume of production.

Before calculating the level of labor productivity, it is necessary to measure labor costs and output volume.

Labor costs include one of two indicators:

• the number of workers involved in the production of a given volume of products,
• time worked, measured in man-hours (days) worked.

To calculate labor productivity, the following indicators are used:

• average hourly output, which is determined by the formula:

Hour.=Q/T

Here Q is the volume of production,

T – actual number of man-hours worked by workers.

• average daily output,

Ind.=Q/T

Here Q is the volume of production,

T – actual number of man-days.

• average monthly (quarterly, annual, etc.) production.

Int.=Q/N

Here Q is the volume of production,

N – average number of workers per month.

Methods for determining production

Methods for calculating output can be classified according to the units of measurement of production volume:

• natural method (or conditionally natural), used in the production of homogeneous products at individual workplaces, by production teams. This method determines the production of a specific type of product (work or service), so the production will be expressed in natural units of measurement.
• The cost method is carried out according to the cost indicators of manufactured or sold products (applied if the enterprise produces heterogeneous products).

The cost method has become more widespread, but it has a drawback. In the case when labor productivity (LP) is calculated based on manufactured or sold products, the labor productivity indicator may be overestimated. This occurs due to the fact that the result includes the cost of past labor (raw materials used, volume of cooperative supplies, etc.)

This drawback can be eliminated by calculating output based on net output (profit) or by calculating the profitability of labor, which reflects the ratio of profit and costs.

Examples of problem solving

EXAMPLE 1

EXAMPLE 2

2.4.3 Factor analysis of labor productivity

Average annual production per employee is determined by the formula:

SSN of employees is the average number of employees.

NDR – number of days of work;

Average hour output – average hourly output per employee.

Average hourly production per employee:

Thus:

216 * 8 * 0,70 = 1210

The average annual output of 1 employee depends on:

1. Average hourly output of 1 employee;

2. Length of the working day;

3. Number of days worked by 1 employee.

4. To calculate the influence of factors on the average annual output of an employee, it is presented in the form of a formula:

Let's analyze using the absolute difference method:

SV – average hourly output per worker;

DRD – duration of the working day;

NDR – number of days of work.

ΔAverage year output average hourly output = (0.69 – 0.68) * 8 * 220 = 17.6 rubles/person

ΔAverage year DRD production = 0.69 * (8 – 8) * 220 = 0

ΔAverage year production of NDR = 0.69 * 8 * (215 – 220) = - 27.6 rubles/person.

17,6 + 0 – 27,6 = 1187 – 1197

Table 14

Factor analysis of production

The influence of the factor average hourly output is determined by the formula:

SV – average hourly output per worker;

DRD – duration of the working day;

NDR – number of days of work.

ΔAverage year output average hourly output = (0.70 – 0.63) * 8 * 220 = 123.2 rub/person

The influence of the factor length of the working day is determined using the formula:

ΔAverage year DRD production = 0.70 * (8 – 8) * 220 = 0

Influence of the factor number of days of work:

ΔAverage year production of NDR = 0.70 * 8 * (216 – 220) = -22.6 rubles/person.

123,2 + 0 – 22,6 = 1210 – 1109

The average annual output of one worker shows how much on average one person can produce per year (in rubles) at certain conditions, such as the number of days of work per year, the length of the working day and the average hourly output of one employee. Thus, it is clear that in 2008 the plan was underfulfilled by 10 rubles, that is, people did not meet the planned values ​​and produced less, but already in 2009, in fact, annual output increased by 101 rubles, that is, the plan was exceeded. The underfulfillment of the plan is mainly due to the actual days worked. Instead of the planned 220 days, each worker worked on average 215 days, respectively, the enterprise lost 5 days (or 27.6 rubles of average annual output). But also as a result of the increase in the number of man-hours worked by the employee, the average annual output increased by 17.6 rubles, but this still did not lead to the fulfillment of the plan. In turn, the situation in 2009 is explained by an increase in average hourly output at a faster rate than a decrease in the number of days of work, and also an expanded composition of workers results in an increase in output. An increase in its dynamics is a positive trend for the enterprise, since it will subsequently bring more profit.

Characterized by labor productivity indicators.

Labor productivity is an economic category that expresses the degree of fruitfulness of people’s purposeful activities in the production of material and spiritual goods.

Labor productivity is determined by the amount of products (volume of work) produced by an employee per unit of time (hour, shift, quarter, year) or the amount of time spent on producing a unit of product (performing a specific job).

Labor productivity is calculated through a system of indicators of output and labor intensity. Output is calculated as the quotient of dividing the volume of work performed (products produced) by the number of employees (labor costs). Labor intensity— dividing labor costs (number of workers) by the volume of work (products). Indicators of production and labor intensity can be calculated in monetary terms, in standard hours, in physical terms and in conditionally natural terms. Output characterizes the volume of work (products) per unit of strength, and labor intensity characterizes labor costs per unit of production (work).

Labor productivity changes under the influence of factors that can be external to the enterprise and internal.

• natural- in complex natural conditions(fog, heat, cold, humidity) labor productivity decreases;
• political- by the will of the state, capital is accumulated in the hands of a few, which leads to a massive reluctance to work;
• general economic— credit, tax policy, systems of permits (licenses) and quotas, freedom of entrepreneurship, etc.

• change in volume and structure;
• application of achievements of science and technology in production;
• improving the organization of production and management at the enterprise;
• improving the organization and stimulation of work.

When determining labor productivity, one should distinguish between normative (time spent according to current standards); planned (planned costs per unit of production) and actual labor intensity of products (this is the actual time spent).

Depending on the circle of workers whose labor is included in the labor intensity, a distinction is made between production (labor costs of the main workers), full (main + auxiliary workers) and total labor intensity (the entire industrial production enterprise).

The enterprise may have reserves for labor productivity growth- these are unused opportunities for intensification, for quantitative and qualitative increase in personnel and production potential, etc. Reserves are divided into current and future.

The use of enterprise personnel depends on management’s ability to influence the employee’s ability to work in order to direct them in the direction necessary for the company.

• in the gradual process of identifying staffing needs, planning to meet those needs through recruitment and placement;
• in the process of training, advanced training and retraining of personnel in accordance with the changing conditions of production and sales of products and works (services) by the enterprise;
• in improving the organization and working conditions worthy of modern production;
• in ensuring the movement of personnel both horizontally (expanding the range of specialties mastered, the number of units serviced, etc.) and vertically (assigning regular or extraordinary tariff categories, classes, categories, titles and occupation of higher positions;
• in the development of forms of mentoring and apprenticeship;
• in creating comfortable social and psychological working conditions for everyone and the team as a whole.

Labor productivity statistics and analysis

Labor productivity— characteristic of the effectiveness of productive activities over a certain period of time.

Productivity levels can be measured using output and labor intensity.

Output

The inverse indicator is labor intensity (t)

• Average hourly output. It is the ratio of the volume of output produced to the number of man-hours worked during a given period of time.
• Average daily output. Shows how much production was produced each day over a certain period of time. In order to calculate the average daily production time, it is necessary to divide the volume of products produced by the number of man-days spent on the production of a given volume (production time of a given volume).
• Average monthly output. It is the ratio of the volume of products produced per month to the average number of workers. The output for a quarter or a year can be calculated similarly.

Let's look at labor productivity statistics using the example of solving a problem

Define:

1. coefficients of the dynamics of the average annual output of workers for each enterprise that is part of the concern and for the totality of enterprises.
2. the impact on changes in production of changes in the efficiency of personnel use at each enterprise and the personnel structure;

Average annual output = Volume of products produced per year / Average number of workers

• SGV_1_0 = 150,000 rubles / 300 people = 500 rubles/person
• SGV_1_1 = 204,000 rubles / 400 people = 510 rubles/person
• DSGV_1 = 510/500 = 1.02

Compared to the previous period, in the reporting period the first enterprise increased its average annual output by 2%.

• SGV_2_0 = 500,000 rub / 200 people = 2500 rub/person
• SGV_2_1 = 1,040,000 rubles / 400 people = 2,600 rubles/person
• DSGV_2 = 2600/2500 = 1.02

Compared to the previous period, in the reporting period the second enterprise increased its average annual output by 2%

Now we count for the concern as a whole.

SGV_0 = 650000 / 500 =1300 rub/person

SGV_1 = 1244000 / 800 = 1555 rub/person

DSGV = 1555 / 1300 = 1.19

The overall productivity (average annual output) for the concern increased by 19%.

2. Use indexes

Let's check the correctness of the indexes. To do this, the sum of the individual indices must equal the change in the overall index.

Labor productivity analysis

Analysis of labor productivity is expressed by the following indicators:

• summary indicators: average annual, average daily, average hourly production per worker, as well as average annual production per worker. These indicators are determined by dividing the volume of production in rubles or in standard hours by the number of workers or all industrial production personnel;
• private indicators reflect the time spent on producing a unit of product or show how much product of a particular type in physical terms is produced per unit of time;
• auxiliary indicators give an idea of ​​the time spent on performing a unit of any work or the volume of work performed per unit of time.

• extensive factors, i.e. use of working time;
• intensive factors, i.e. reducing the labor intensity of manufacturing products due to the introduction new technology, mechanization and automation of production processes, improvement of technology and organization of production, implementation of organizational and technical measures aimed at reducing the labor intensity of manufacturing products.

The most important factors for increasing labor productivity are intensive, i.e. reducing the labor intensity of manufacturing products. Labor intensity represents the cost of working time to produce a unit of product or its total volume.

Influence of individual factors on average output:

On average number of days hours worked by one worker per year is affected by all-day downtime, absences from work with the permission of the administration, due to illness, absenteeism;

On average working day impacted by intra-shift downtime, shorter working hours for teenagers and nursing mothers, overtime work. When analyzing, it is necessary to identify the causes of any unjustified losses of working time and outline ways to eliminate these causes;

On average hourly output per worker influence: fulfillment of production standards by piece workers, changes in the structure of production, i.e. the share of products with different labor intensity and price, implementation of organizational and technical measures aimed at reducing the labor intensity of manufacturing products.

Labor productivity planning

Labor productivity planning- part of the performance management process involving strategic and operational planning, organization, management and constant monitoring of the implementation of activities aimed at increasing productivity.

Labor productivity planning methods:

Direct counting method— provides the opportunity to calculate the reduction in the number of personnel under the influence of specific organizational measures and the corresponding increase in labor productivity.

1. The planned number of personnel for individual categories is determined, taking into account its possible reduction as a result of planned activities.
2. Based on the calculated planned number of personnel and planned production output, the level of labor productivity and the rate of its growth compared to the base period are determined.

Factorial method— involves identifying factors that influence the level and growth of labor productivity and assessing their impact.

1. Initially, the basic number of personnel for the planned period is determined, subject to maintaining basic labor productivity.
2. The expected change in the number of personnel under the influence of each of the selected factors is calculated by comparing labor costs for the planned volume of production under planned and basic conditions.
3. The total change in the base number and increase in labor productivity in the planning period.

Factors of labor productivity growth

Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry. Output and labor intensity reflect the results of real work, on the basis of which it is possible to identify resources for development, increasing productivity, saving time, and reducing numbers. Productivity Index This is another indicator of employee performance. It shows the rate of productivity growth. ΔPT = [(V1 - V0)/V0] * 100% = [(T1 - T1)/T1] * 100%, where:

• B1 – average annual output of one employee in the reporting period;
• Т1 – labor intensity of the reporting period;
• B0 – average annual output of a worker in the base period;
• Т0 – labor intensity of the base period;

As can be seen from the formulas presented above, the index can be calculated using production and productivity data.

Methods for calculating labor productivity

Efficient use of resources is a condition that ensures the fulfillment production plans. For the purpose of analysis, the organization’s personnel are divided into production and administrative. Based on the name, it is clear that the first group includes employees directly involved in the main activities of the enterprise, and the second group includes all the rest.

For each of these groups, the average annual production indicator is calculated and the quality of use is analyzed work force. Basic Concepts Labor force analysis examines labor productivity. It shows how many products are produced per hour (day, month, year).

Info

To calculate this indicator, you need to determine the average annual output and labor intensity. They best reflect the efficiency of labor costs. Increased productivity leads to increased production and wage savings.

Average annual output per worker

Productivity must be constantly increased by using new equipment, training workers, and organizing production. Salary Fund (WF) Analysis of WF begins with the calculation of deviations of actual (WWF) and planned (WWF) salary values: WFPa (rub) = WFF – WFF. Relative deviation takes into account the implementation of the production plan.

To calculate it, the variable part of the salary is multiplied by the plan implementation coefficient, and the constant part remains unchanged. Piece wages, bonuses for production results, vacation pay and other payments that depend on production volumes are included in the variable part. Salaries calculated according to tariffs relate to the permanent part.
Relative deviation of FZP: FZP = FZP f – (FZPper * K + ZP constant).

Financial Dictionary

When producing and performing various works, their volume is calculated in monetary terms, which to a certain extent reduces the accuracy of the calculation. What is the practical meaning of these indicators?

• Comparison with the planned, baseline or actual indicator of previous periods helps to find out whether the labor efficiency of the team as a whole and individual structures of the enterprise has increased or decreased.
• Allows you to assess the potential load on workers and the ability of the enterprise to fulfill a certain volume of orders within a specified period.
• Helps to determine the extent of the usefulness of introducing additional technical means and application of new technologies. To do this, the average employee output is compared before and after the implementation of technical innovations.
• Based on the analysis of the data obtained, a personnel incentive system is being developed.

Output per 1 employee: formula, standards and calculations

Soviet Encyclopedic Dictionary Chapter ed A

• Analysis of methods for assessing the creditworthiness of small businesses in Russian and foreign practice. The financial and credit dictionary interprets creditworthiness as the presence of prerequisites for obtaining a loan, the ability to repay it. The borrower’s creditworthiness is determined by indicators characterizing his accuracy in making payments on previously received loans, the ability to
• Development of analysis methods financial condition economic entities in the construction and repair of ships and assessment of their financial and economic situation and financial results When studying the stages of production, we are faced with the problem of defining some concepts such as production...

Labor productivity analysis

Attention

Formula for calculating average labor productivity: Av=ΣQi*Ki,

• where Avr – average labor productivity;
• Qi is the volume of each type of product produced;
• Ki is the labor intensity coefficient of each type of product produced.

For determining given coefficient the position with minimal labor intensity is highlighted. It is equal to one. To find coefficients for other types of products, the labor intensity of each is divided by the minimum labor intensity. To calculate the labor productivity of one employee, the following formula is used: PT = (Q*(1 – Kp)) / T1.

How to calculate labor productivity at an enterprise?

Resource provision The number of employed people in an enterprise is of great importance. When analyzing security labor resources the actual number is compared with the planned number and indicators for the previous period for each group of workers. A positive trend is when average annual output grows against the background of a change (decrease) in the number of any of the groups of employed employees.
The reduction of support personnel is achieved by increasing the level of specialization of those involved in setting up and repairing equipment, increasing mechanization and improving labor. The number of personnel is determined according to industry standards and rational use working time required to perform certain functions: 1. Workers: H = Labor intensity: ( Annual Fund working hours * Compliance rate).
2.

Analysis of enterprise performance, page 10

Often calculated for one hour, day or week.

• Labor intensity, on the contrary, indicates the amount of time that a worker spent on the production of one unit of goods.

It is worth noting that increased productivity leads to reduced production costs. Thus, by increasing productivity, you can significantly save on wages and increase production profits. Calculation of output and labor intensity Output depends on the average number of employees and the time spent on production.
The formula looks like this: B=V/T or B=V/N, where

• V – quantity of manufactured product;
• T is the time spent on its production,
• N – average number of employees.

Labor intensity shows how much effort one worker puts into creating a unit of goods.

Key indicators and formula for calculating labor productivity

Not only the productivity indicator, but also the quality of the product largely depends on his knowledge and qualifications.

• Availability of additional incentives - bonuses, increased payment for processing.

In general, labor productivity of any enterprise is constantly growing. This is connected both with the acquisition of experience and with the building up of technical and technological potential. Video: Formula for calculating labor productivity Find out all the intricacies of calculating labor productivity from the video below. It provides the main factors influencing the calculation of labor productivity, related concepts and formulas, as well as examples of solving the most common problems that an enterprise owner may encounter.

Output per 1 employee based on cash revenue formula

Equipment workers: N = Number of units * Number of workers in a given area * Load factor. Analysis of qualification level The number of employees by specialty is compared with the standard. The analysis reveals a surplus (shortage) of workers in a certain profession. The qualification level assessment is calculated by summing the tariff categories for each type of work. If the actual value is lower than planned, this will indicate a decrease in product quality and the need to improve personnel qualifications. The opposite situation suggests that workers need to be paid extra for their qualifications.

Management personnel are checked for compliance with the level of education for the position held. An employee's qualifications depend on age and length of service. These parameters are also taken into account in the analysis.

Dp = (Df – Dp) * Chf * Tp – daytime.

• Tp = (Tf – Tp) * Df * Chf * Ch – sentries.

The reasons for such losses may be absence from work with permission from the administration, due to illness, absenteeism, downtime due to lack of raw materials or equipment malfunction. Each of these reasons is analyzed in detail. The reserve for increasing the FRF is to reduce losses, which depend on labor collective. Separately, time losses due to the production and correction of rejected products are calculated using the following algorithm: - specific gravity workers' salaries in production cost; - the amount of salary in the cost of marriage; — the share of workers’ wages in the cost minus material costs; — the share of wages of workers involved in repairing marriages; — average hourly wage; - time spent on making and correcting defects.

Output is an indicator measured in the number of units of product that were produced in a certain time or by one worker.

How is output determined?

Output is a direct indicator of labor productivity. There are three main methods for determining it, namely: natural, monetary and labor.

The first option involves dividing the volume of products that were manufactured or sold by average number workers directly involved in the production process. This technique is applicable only to those enterprises that produce products of the same name.

If an organization produces heterogeneous products that cannot be reduced to one unit of measurement, then it is advisable to use the cost method. In this case, output is the ratio of the monetary equivalent of all manufactured goods to the number of workers.

As for the labor method of determining output, we note that it is used to assess the labor productivity of individual teams, jobs or departments. The indicator is determined in standard hours. This takes into account not only finished products, but also work in progress. The value of this indicator is that it helps to assess the efficiency of labor organization and the rational use of labor.

Production rate

Production is an indicator that is determined based on the results of a certain period. However, there are also standards that define the desired state of affairs. We are talking about normative development. To determine this indicator, it is necessary to multiply the duration of the period by the number of workers participating in production process. The result is divided by the time that, according to the standards, is allotted for the production of a unit of product. In this way, the maximum result that can be achieved at the enterprise is determined.

Production analysis

Production is the most important indicator work of the enterprise. To draw any conclusions based on it, it is necessary to conduct a thorough analysis. It may consist of the following:

• dynamics of the indicator over time (based on data for several years, it is possible to determine trends in the operation of the enterprise, as well as make forecasts for the future situation);
• factor analysis (determines which factors most influence labor productivity and output, which makes it possible to adjust further work);
• determination of growth rates and increments (shows the ratio of the increase in output for different periods, which allows you to study in more detail the periods with unsatisfactory indicators).

Indicators for determining production

Output, as an indicator of labor productivity, is regularly calculated to evaluate the functioning of the enterprise. In order to determine this value, it is necessary to collect the following information:

• volume of production in physical or value terms (and you can take the actual value of the indicator, or you can take the planned value in order to calculate standard output);
• the number of employees who are directly involved in the production process (this makes it possible to assess the effectiveness of their work, as well as determine areas for rationalization of personnel);
• duration of work of production units (irreplaceable if you need to estimate product output per unit of time).

How production is accounted for

Output is a quantitative expression of labor productivity. Since this indicator plays a fairly important role in analyzing the operation of an enterprise, it is necessary to somehow keep records of it. This is especially true in cases where a piece-rate wage system is used, which directly depends on the output indicator. Keeping such records gives the entrepreneur the following opportunities:

• availability of data on the performance results of each employee;
• fair distribution wages in accordance with the production indicator (excluding defective products);
• ensuring control over the compliance of the quantity of products produced with the materials and raw materials released to the workshop);
• identification of “bottlenecks” that impede the movement of semi-finished products between workshops and departments.

Concerning modern systems accounting, then in relation to production the following are most widespread:

• in accordance with the work order for performing a certain amount of work;
• in accordance with the so-called “route map”;
• assessment of the indicator based on the final results of the work.

Output level

Output is quantity finished products(also in some cases, components and semi-finished products are taken into account), which was produced by one unit of labor or per unit of time. In addition, the concepts of output level indicators are also distinguished:

• average output per hour - determined by dividing the volume of products manufactured during the period by the number of man-hours of work in the workshop;
• average output per day - directly related to the previous indicator (determined by multiplying the value per hour by the length of the working day or shift);
• the output of one worker is determined by the ratio of products manufactured per month (or any other reporting period) to the average number of production personnel.

What can affect production

Output is the amount of products produced per unit of time. It is worth noting that this indicator is not stable and may fluctuate depending on a number of factors:

• the introduction of new technologies or operations can have two effects: on the one hand, it leads to the rationalization of the production process, and on the other, it can cause delays during the development period;
• adding new workers to the team who need time to adapt and become familiar with the production process;
• the use of previously unused raw material resources (here, too, production may decrease for some time);
• mass production leads to natural fluctuations in this indicator.

Conclusion

Production can be considered one of key indicators, because it, in essence, is a reflection of labor productivity. This value makes it possible to evaluate the results of work in physical or monetary terms. This indicator is especially important for enterprises that use a piece-rate wage system, because it makes it possible to fairly distribute monetary resources between employees.