Labor resources include that part of the population that has the necessary physical data, knowledge and labor skills in the relevant industry.

A sufficient supply 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 increasing 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 others depend on the enterprise’s supply of labor resources and the efficiency of their use. economic indicators.

The main objectives of the analysis are:

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

2. study of staff turnover;

3. analysis of the use of working time fund;

4. analysis of labor productivity;

5. analysis of the labor intensity of products;

6. Payroll analysis

7. identification of reserves labor resources, more complete and effective use of them.

The sources of information for the analysis are the labor plan, statistical reporting “Labor Report”, timesheet data and the personnel department.

The provision of an enterprise with labor resources is determined by comparing the actual number of workers by category and profession with the planned need.

Particular attention is paid to the analysis of the enterprise's supply of personnel for the most important professions. It is also necessary to analyze the qualitative composition of labor resources by qualification.

The complete use of labor resources can be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund.

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

T = CR x D x P

At the analyzed enterprise, the actual working time fund is 9570 hours less than planned. The influence of factors on its change can be established by the method of absolute differences:

=(165-160)x220x7.95 = + 8745 (h)

165*(210-220)*7.95 = -13118 h

165*210*(7,8-7,95) = - 5197,5

As can be seen from the data presented, the company does not use the available labor resources fully enough. On average, one worker worked 210 days instead of 220, and therefore the excess daily loss of working time amounted to 10 days per worker, and 1650 days for all workers, or 13,118 hours (1650 x 7.95).

Intra-shift losses of working time are also significant: for one day they amounted to 0.15 hours, and for all days worked by all workers - 5197 hours. Total losses of working time - 18,315 hours (1638-1749) x 165. In reality, they are even higher due to with the fact that the actual time worked includes overtime hours worked (1485 hours). If they are taken into account, the total loss of working time will be 19,800 hours, or 7.3%.

To identify the causes of daily and intra-shift losses of working time, data from 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, illnesses of workers with temporary loss of ability to work, absenteeism, downtime due to malfunction of equipment, machinery, mechanisms, due to lack of work, raw materials, materials, electricity, fuel, etc. Each type of loss is analyzed in more detail, especially those that depend on the enterprise. Reducing lost working time for reasons depending on labor collective, is a reserve for increasing production, which does not require additional capital investments and allows you to quickly get a return.

Having studied the loss of working time, it is necessary to establish unproductive labor costs, which consist of the cost of working time as a result of manufacturing rejected products and correcting defects, as well as in connection with deviations from technological process. To determine their value, data on losses from defects are used.

Reducing lost working time , - one of the reserves for increasing production output. To calculate it, it is necessary to multiply the loss of working time due to the fault of the enterprise by the planned average hourly output:

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

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

To general indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms.

Private indicators- this is the time spent on producing a unit of a certain type of product (product labor intensity) or the production of a certain type of product in physical terms per man-day or man-hour.

Supporting indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual output of one worker.

Its magnitude depends not only on the output of workers, but also on specific gravity the latter in the total number of industrial production personnel, as well as the number of days they worked and the length of the working day.

Labor intensity is the cost of working time per unit or the entire volume of manufactured products. Labor intensity per unit of production (THOSE) is calculated by the ratio of the working time fund for production 1st type of product to the volume of its production in natural or conditionally natural measurement.

Reducing the labor intensity of products - most important factor increasing labor productivity. The growth in labor productivity occurs primarily due to a reduction in the labor intensity of products, namely through the implementation of the plan of organizational and technical measures (introduction of scientific and technological achievements, mechanization and automation of production processes, improvement of the organization of production and labor), an increase in the share of purchased semi-finished products and components, revision production standards, etc..

In the process of analysis, the dynamics of labor intensity, the implementation of the plan at its level, the reasons for its changes and the impact on the level of labor productivity are studied.

There is an inversely proportional relationship between changes in total labor intensity and average hourly output. Therefore, knowing how the labor intensity of products has changed, it is possible to determine the growth rate of average hourly output

It should be borne in mind that changes in the level of labor intensity are not always assessed unambiguously. Sometimes labor intensity increases with a significant share of newly developed products or an improvement in their quality. To achieve improved quality, reliability and competitiveness of products, additional labor and funds are required. However, the gains from increased sales volumes and higher prices, as a rule, cover the losses from increased labor intensity of products. Therefore, the relationship between the labor intensity of products and their quality, cost, sales volume and profit should be constantly in the focus of attention of analysts.

Payroll analysis

Analysis of the use of labor resources in an enterprise and the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are created for increasing the level of labor remuneration. At the same time, funds for wages must be used in such a way that the growth rate of labor productivity outstrips the growth rate of wages. Only under such conditions are opportunities created for increasing the rate of expanded reproduction.

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

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

The absolute deviation is determined by comparing the funds actually used for labor costs (FZP f) planned (FZP pl). Relative deviation for payroll calculated as the difference between the actual accrued salary amount and planning fund, adjusted to the coefficient of fulfillment of the production plan.

Only the variable part of wages is adjusted, which changes in proportion to the volume of production.

These are workers' wages at piece rates, bonuses for production results, and the amount of vacation pay corresponding to the share of variable wages.

∆FZPotn = FZPf - FZPsk = FZPf – (FPpl.perm x Kvp + FZPpl.DC) =

21,465 – (13,120 x 1.026 +7,380) = 623.9 (thousand UAH)

Consequently, the relative overexpenditure (ineffective use) of the wage fund in the enterprise is 623.9 thousand UAH.

To assess the efficiency of using funds for wages, it is necessary to compare such indicators as the volume of production in current prices, revenue, the amount of profit per hryvnia of salary, etc.

In the process of analysis, the dynamics of these indicators and the implementation of the plan according to their level should be studied. An inter-plant comparative analysis will be very useful, which will show which enterprise operates more efficiently.

The table shows that the analyzed enterprise achieved an increase in the efficiency of using wage fund funds in the reporting year compared to the previous one. Less production per hryvnia of salary in the reporting year commercial products, more revenue and profit received. However, the current plan for these indicators has not been met.

Analysis of the use of enterprise labor resources

Introduction

Analysis tasks

Analysis of the enterprise's supply of labor resources

Analysis of the use of working time fund

Labor productivity analysis

Analysis of the efficiency of use of labor resources

Conclusion

Bibliography

Introduction

The results of the production and economic activities of the organization, the dynamics of the implementation of production plans are influenced by the degree of use of labor resources. The fact is that an increase in the technical and organizational level and other conditions in any branch of material production ultimately manifests itself in the level of use of all three elements of the production process: labor, means of labor, and objects of labor. One of the qualitative indicators of production resources - labor productivity - is an indicator of economic efficiency. Analysis of labor resources allows us to reveal reserves for increasing production efficiency through labor productivity, more rational use of the number of workers and their working time. All of the above determines a fairly high degree of both social and practical significance of the direction under consideration in the analysis of the economic activity of an enterprise.

The relevance of the topic is evidenced, in particular, by the fact that the results of production and economic activities, the implementation of the business plan, the dynamics of the implementation of the production plan are largely determined by the degree of use of labor resources. In addition, the intensification of social production, increasing its economic efficiency and product quality presuppose the maximum development of the economic initiative of the labor collectives of enterprises.

In this regard, at the present stage of economic development, it is necessary, first of all, to find out what changes in the use of labor have occurred in the production process in comparison with the task and the previous period.

Since the task of this work is a comprehensive theoretical study of the provisions of the analysis of labor resources and their practical use Using the example of a specific enterprise, the goals of the work will be considered to be the study of the main directions of this analysis. Consequently, in order to achieve the goals of the work, it is necessary to study, firstly, the provision of workplaces in production departments with personnel in the professional and qualification composition required for production; then, the use of labor resources (working time) in the production process; finally, the efficiency of use of labor resources (changes in output per worker and, on this basis, changes in labor productivity).

The structure of the analysis of the use of labor resources as a whole determines the progress of work on its study. Based on this, we will sequentially consider the use of labor resources based on:

Analysis of numbers and movements work force;

Analysis of the use of working time;

Analysis of the implementation of the plan for increasing labor productivity;

Analysis of the efficiency of use of labor resources.

Analysis tasks

The main tasks of analyzing the use of labor resources are to most accurately assess the fulfillment of established tasks and identify reserves for further growth in labor productivity and economical spending of the wage fund, increasing production.

In this regard, when analyzing the use of labor resources, attention should be paid to the correct assessment of compliance with the established limit on the number of workers, the results of fulfilling established tasks and the growth rate of output per employee and per worker, the use of working time, the impact of all-day and intra-shift downtime on labor productivity and production volume .

For this purpose, an assessment is made of the enterprise's supply of labor resources, the efficiency of their use, the movement of labor, and also to study the degree of labor productivity and the factors influencing it.

Thus, the tasks of analyzing the use of labor resources include:

in the field of labor use - assessment of the enterprise's provision with the necessary personnel in terms of number, composition, structure, skill level; establishing compliance of the professional composition and qualification level of workers with production requirements; study of the forms, dynamics and reasons for the movement of labor, analysis of the influence of the number of employees on the dynamics of production; checking data on the use of working time and developing measures for better use of working time and eliminating unproductive waste of working time;

in the field of labor productivity - establishing the level of labor productivity according to structural divisions; comparison of the obtained indicators with indicators of previous periods; determination of extensive and intensive factors of labor productivity growth; assessment of factors influencing the growth of labor productivity; identifying reserves for further growth in labor productivity and their impact on the dynamics of product output.

2. Analysis of the enterprise's supply of labor resources

When studying labor resource indicators, attention is first paid to how the organization is provided with the necessary personnel. For this purpose, the following are considered:

Composition and structure of industrial production personnel;

Provision of the organization and its divisions with workers, administrative and managerial personnel;

Provision of qualified personnel;

Labor movement.

The organization's employees are divided into two main groups:

1) industrial production personnel (IPP) - workers directly involved in production process or serving this process. In particular, the PPP includes workers, specialists, administrative and managerial personnel;

2) non-industrial personnel - workers who are not directly related to the main activities of the organization, but who create normal conditions for the reproduction of the workforce. This group of workers includes personnel from housing and communal services (HCS), children's institutions, and cultural and public service organizations.

The structure of the organization's personnel is influenced by the characteristics of production, its specialization and the scale of the production process, that is, the proportion of each category of workers depends on the development of equipment, technology and organization of production.

So, for example, an increase in the organizational and technical level of production contributes to the relative preservation of the number of employees and the growth of workers in the total number of the organization, and the improvement of equipment, technology and organization of production leads to a reduction in workers in auxiliary production and an increase in the main workers.

In the course of analyzing the enterprise's supply of labor resources, it is necessary to find out whether a large number of workers to additional production, and understaffing of engineering staff leads to a deterioration in the performance of the organization’s technical services.

A decrease in the number of workers can be assessed as a positive factor if this occurred as a result of an increase in the level of labor mechanization;

When considering the composition of the workforce, it is necessary to analyze the change in the share of auxiliary workers in the total number of employees. In this case, it is necessary to answer the question: how does the organization carry out the task of reducing the use of manual labor, which can be established as an indicator of the share of the number of workers engaged in manual labor in relation to the total number of workers as of the end of each reporting year. Thus, the conclusion about the fulfillment of the task to reduce the use of manual labor in the organization is made on the basis of a comparison of the share of the number of the above workers for the previous reporting years.

When analyzing the number and movement of workers, in addition to establishing an indicator of the absolute deviation in the number of workers, the relative deviation of the number of workers from the planned indicator and the previous reporting period is determined in connection with changes in the volume of output, for which the following indicators are calculated:

The coefficient of change in production volume, determined by dividing the actual production output by the planned production output;

Planned number of personnel, adjusted by the coefficient of change in production output;

The difference between the actual number of personnel and the planned one, adjusted for the coefficient of change in production output.

When analyzing the size of the workforce, it should be taken into account that a lack of it leads to deviations from established technology and unproductive payments, and a surplus leads to underworking of workers and the use of labor for other purposes and a decrease in labor productivity.

In the course of analyzing the size of the workforce, it is necessary to identify the real state of affairs with the organization’s supply of personnel. Based on a comparison of the indicators of the average category of workers and the average category of work, it is possible to determine the correspondence of the qualifications of workers to the complexity of the work they perform.

The qualification composition of workers, being a general indicator, characterizes the average tariff category workers, the calculation of which is carried out by dividing the product of the number of workers of each category by the tariff coefficient of the corresponding category by the number of workers of each category, namely:

Number of workers × Tariff coefficient

Average of each rank of each rank

Tariff =

coefficient Number of workers of each category

The analysis of security by skill level is carried out by comparing the average actual ratio of workers in a particular specialty with the average ratio of actually completed work. If the actual average tariff category of workers is lower than planned, and even more so lower than the average tariff category of work, then the following conclusions can be drawn: the quality of products (works, services) and their competitiveness are reduced, the costs of production and sales of products increase.

If the average category of workers is higher than the average tariff category of work, then the following conclusion can be drawn: there are unproductive expenses (resulting in an increase in production costs and a decrease in profits) due to additional payments to workers for their use in less skilled jobs. This increases costs and reduces profits.

Faculty of Economics and Management

Department of Economics and Enterprise Management

COURSE WORK

Analysis of the use of labor resources

annotation

This course work examines theoretical and practical issues of using the labor resources of an enterprise.

Structure course work as follows. The first section reflects the theoretical foundations of the essence of labor resources and the features of their use. The second section analyzes the modern use of the enterprise's labor resources. The third section reveals ways to improve the efficiency of using the enterprise's labor resources, and also formulates recommendations for improving the use of the enterprise's labor resources.

Work is done in printed form on 38 pages using 22 sources, contains 6 tables, 7 figures.

Introduction

1 Theoretical basis enterprise labor resources

1.1 Concept and essence of labor resources

1.2 The influence of labor resources on the effectiveness of organization management

1.3 Indicators of efficiency in the use of labor resources

2. Analysis of the use of labor resources in JSC IDGC - Energetik

2.1 general characteristics JSC IDGC - Energetik

2.2 Analysis of labor productivity and use of working time at JSC IDGC - Energetik

2.3 Analysis of the number and composition of employees

3 Ways to improve the use of labor resources

3.2 Measures to improve the efficiency of using the enterprise’s labor resources

Conclusion

List of sources used

Appendix A – Linking Human Resource Management Strategy and Competition

Introduction

Labor resources are one of the most important components of production, and currently their role has increased significantly.

Sufficient provision of the enterprise with the necessary labor resources, their rational use, high levels of labor productivity are of great importance for increasing production volumes and increasing production efficiency. Rational use of enterprise personnel is an indispensable condition that ensures the uninterrupted production process and the successful implementation of production plans.

In market conditions the center economic activity moves to the main link of the entire economy - the enterprise. Indeed, in the new economic conditions, only those who most competently and competently determine the market requirements, organize the production of products that are in demand, and provide a high income for their employees will survive. Correct assessment economic activity allows you to establish the most effective material incentives corresponding to the labor expended, identify existing reserves that were not taken into account by the plan target, determine the degree of completion of tasks and, on this basis, determine new tasks, orient work teams to adopt more intense plans.

In conditions of market relations, the choice of this topic is relevant, since labor motivation directly affects the quality of products, the value of their cost, promotion of products to the market and competitiveness.

Therefore, the purpose of this course work is to identify reserves and use the capabilities of the enterprise, and develop measures to put them into action.

To achieve this goal it is necessary:

1) summarize theoretical aspects Topics;

2) consider the production and economic characteristics of the enterprise JSC IDGC - Energetik;

3) assess the enterprise’s supply of labor resources in general and by category;

4) determine the impact of labor resources on production efficiency;

5) analyze the use of working time at this enterprise;

6) determine how effectively the enterprise’s labor resources are used;

7) analyze the wage fund of the enterprise;

8) develop measures to improve the organization of work at the enterprise in question.

Sources of information for analyzing labor resources are: labor plan; “Labor Report” - F. No. 1-T; “Report on the costs of production and sales of products (works, services) of the enterprise” – F. No. 5-Z; “Summary table of the main indicators (comprehensively characterizing the economic activities of the enterprise)” - F. No. 22; statistical reporting by the HR department on the movement of workers; operational reporting of workshops, departments, services of the enterprise; other reporting related to the labor resources of the enterprise and production divisions and services, depending on the goals and objectives set by the researcher; identifying factors and quantifying their influence on change labor indicators; finding ways to eliminate factors that have a negative impact and consolidate the influence of positive ones.

The object of study of the course work on the topic “Analysis of the use of labor resources of an enterprise” is the enterprise JSC IDGC - Energetik.

This work was carried out according to accounting and statistical data of this enterprise for the corresponding period from 2009 to 2011 using materials from journal articles and special economic literature.

When developing this course work, research methods such as synthesis, analysis, induction, deduction, and graphical method were used.

Scientists such as B. M. Genkin, P. E. Shlender, E. V. Kasimovsky, I. S. Maslov, E. V. Belkin, G. A. Kononova, K. made their contribution to the development of ideas on this issue. K. Grishchenko. Currently, work is also underway to solve the problems of employment and unemployment.

1 Theoretical foundations of enterprise labor resources

1.1 Concept and essence of labor resources

An analysis of the scientific literature shows that in various sources there are several meaningfully similar designations of this concept. So, the concept " human resources"introduced in the works of a number of foreign economists: Schiffer R.S., Dornbusch R., Shmalenzi R., Heine P., Sink D.S., McConnell K.R., Brew S.L. and is often considered as an economic category, the definition of which is based on the idea that a worker is the same production resource as land, materials, finance, etc. We use this understanding further both at the macroeconomic level and for a general consideration of the resource flows of the enterprise.

In addition, the concepts of “labor potential” or “human capital” are used. So, B.M. Genkin notes labor potential as a set of human characteristics that arose as a result of material and spiritual investments in him: intelligence, creativity, health, education, professionalism, morality, activity, organization.” In this case, the author identifies the following components labor potential: health, morality, ability to work in a team, creative potential, activity, organization, education, professionalism, working time resources.

Porshnev A.G. and others highlight the concept of “labor potential”, defining it as “a measure of the employee’s available resources and capabilities, continuously formed in the process of the entire socialization, realized in labor behavior and determining its real fruitfulness.” It should be noted that the economic approach to this concept determines the priority of assessing the differences in the value, intensity and remuneration of labor of different quality created by labor potential. The sociological approach consists in determining the types of employee behavior and the system of interactions determined by social stereotypes.

In Figure 1, we schematically represent the individual labor potential of an individual employee and the labor potential of the organization in Figure 2.

Figure 1 – Structure of individual labor potential

Figure 2 – Structure of the organization’s labor potential

The concept of “human capital” is defined as “human labor potential realized in the labor process.” At the same time, the assessment of “human capital” is based on taking into account the costs incurred by the person himself and/or the enterprise for the formation of labor potential. Those. When using this concept, it is possible to assess the state of human or labor resources from an economic perspective, based on a monetary assessment of the potential of workers.

Formation of labor resources in the conditions of innovative development is proposed to manage the quality of human capital. In addition, the authors justify the main directions of action to:

1) form an adequate modern technologies personnel infrastructure, update vocational education workers who are relatively capable short term improve production standards;

2) to provide conditions for the development of a scientific school in fundamental and engineering education, in the field information technologies, as well as the priority development of university science;

3) significantly improve the quality of professional education in the field of economics and production management.

Thus, analyzing the conceptual apparatus, it can be noted that labor resources are a category that occupies an intermediate position between the economic categories of “population” and “total labor force”. Let us consider in more detail the content of the concept of “labor resources” and try to assess their importance in the system of effective management.

IN general view, in terms of content, labor resources are the able-bodied part of the population, which, having physical and intellectual capabilities, is capable of producing material goods or providing services. At the same time, in quantitative terms, the labor force includes the entire working-age population employed, regardless of age, in the spheres of public economy and individual labor activity.

They also include persons of working age who are potentially capable of participating in work, but are engaged in household and personal work. subsidiary plot, in off-the-job studies, in military service.

In the structure of labor resources from the perspective of their participation in social production There are two parts: active (functioning) and passive (potential). Thus, labor resources consist of actual and potential workers. The necessary physical and intellectual abilities depend on age: in the early period of a person’s life and at the time of maturity, they are formed and increased, and are lost in old age. Age acts as a kind of criterion that allows us to select the actual labor resources from the entire population.

Labor resources in Russia include:

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

2) the population younger and older than working age employed in the national economy.

The size of the labor force depends on the officially established age limits - the upper and lower levels of working age, the share of able-bodied people among the working-age population, the number of people participating in social work from persons beyond working age.

Age groups are set in each country current legislation. In Russia, working age is considered to be: for men - 16-59 years (inclusive), for women - 16-54 (inclusive). Working age limits in different countries not the same. In a number of countries, the lower limit is set at 14-15 years, and in some – 18 years. The upper limit in many countries is 65 years for everyone, or 65 years for men and 60-62 years for women.

Average life expectancy and retirement age in various countries are shown in Table 1.

Table 1 – Average life expectancy and retirement age in 2011

In Russia, the legislative branch has repeatedly considered the need to increase the age threshold: for men - from 60 to 65 years, for women - 55 to 60 years. However, the difficult economic situation of the working population, low life expectancy, and high mortality in working age are forcing the state to postpone resolving this issue until a more favorable time.

The working-age population of working age plays a leading role in the labor force.

The working-age population is a set of persons, mainly of working age, who, according to their psychophysiological data, are capable of participating in labor activities. In practice, a distinction is made between general and professional working capacity. General ability to work presupposes that a person has physical, psychophysiological, and age data that determine the ability to work and do not necessitate special training. Professional work ability is the ability to perform a specific type of work, acquired through special training. The number of labor resources can be increased due to the natural increase in the population of working age, reducing the proportion of people unable to work among people of working age, and revising the age limits of working capacity.

IN modern conditions The main sources of replenishment of labor resources in Russia are: young people entering working age; military personnel released from the armed forces due to a reduction in the size of the army; forced migrants from the Baltic countries, Transcaucasia, and Central Asia. It should be noted that planning activities in the field of labor resources only according to their quantitative characteristics can be reckless. The priority of innovative development determines the special importance of the qualitative characteristics of labor resources, since the development and successful implementation of innovative solutions requires highly qualified employees capable of solving creative problems.

Quantitative changes in the number of labor resources are characterized by such indicators as absolute growth, growth rates, growth rates. Absolute growth is determined at the beginning and end of the period under review. Typically this is a year or longer period of time. Quantification trends in the state and use of labor resources allows us to take into account and determine the direction of increasing their efficiency. Labor resources are significantly influenced by modern identification of trends in the demographic development of society. Without taking into account the demographic situation, deformations may occur during the formation state plans economic and social development of the country. From demographic characteristics working population(sex and age structure, health, employment level) and indicators of demographic development (the dynamics of fertility and mortality of the population) depend on the amount of total national income. This is also due to the fact that the demographic factor, in parallel with other socio-economic factors, affects the level of labor activity of the population. Changes in the size and structure of the population by gender and age affect the use of national income and the relationship between labor supply and demand. At the same time, the possibilities and timing of the development of promising economic regions depend on the size and growth rate of the population and its distribution throughout the country. The distribution of the Russian population by age and gender is presented in Table 2.

Table 2 - Distribution of the Russian population by age and gender from 2007 -2011.

As can be seen from the table, compared to 2007, the proportion of children under 9 years of age has decreased significantly, while in the next year age group growth is observed. The composition of the population by gender shows that under the age of 39 the male population is almost equal to the female population. The gap in numbers in favor of women increases in the age group 50-59 years. This is explained by the fact that the average life expectancy of men in Russia is at this point. Thus, the ratio of the economically active population and the share of the employed population will remain approximately at the same level. At the same time, there is a downward trend in the population aged 20-40 years, which is corrected by the forecast of the Ministry of Economic Development, according to which Russia is entering a period of absolute decline in the working-age population.

MINISTRY OF EDUCATION OF THE RF

TYUMEN STATE UNIVERSITY

INTERNATIONAL INSTITUTE OF FINANCE, MANAGEMENT AND BUSINESS

Department " Accounting and AHD"

COURSE WORK

on analysis on the topic:

“ANALYSIS OF THE USE OF LABOR RESOURCES IN THE ENTERPRISE”

Completed by: 4th year student of the specialty “Accounting and Auditing”, group 1299 Zamyatina V.A.

Head: Moseeva Yu.B.

TYUMEN

INTRODUCTION 3

1.1 Analysis of the enterprise’s supply of labor resources 5

1.2 Analysis of the use of working time fund 7

1.3. Labor productivity analysis 9

2.1. a brief description of JSC DOK "Red October" 11

2.2 Analysis of the enterprise’s supply of labor resources 12

2.3 Analysis of the use of working time fund 14

2.4 Labor productivity analysis 17

2.5 Labor factors and their impact on production volume 19

CONCLUSION 21

REFERENCES 23

APPLICATIONS 25

INTRODUCTION

The economy of our country has practically switched to a market economy and functions exclusively according to the laws of the market. Enterprises are responsible for their own activities and make their own decisions about further development. And in market economy the one who survives is the one who makes the best use of the resources available to him to obtain the maximum amount of profit, solving the main problems of economic activity.

Of the currently known factors of production, one of the main, and often the main, requiring the greatest costs, is labor.

The main goal of this work can be formulated as follows: to assess the labor indicators of a particular enterprise (this will be JSC DOK "Red October"), practically consolidating the knowledge acquired in classes on the economic analysis of the economic activities of enterprises.

In this case, the following tasks will be solved:

1. A comparison of the concepts of “labor resources” and “labor force”, an approximate description of the indicators used in this analysis.
2. Research at the enterprise OJSC DOK "Red October". labor productivity, dynamics of the number of personnel, use of labor resources and working time fund.
3. Identification of reserves for increasing worker productivity and increasing production volume.

The object of the study was JSC Krasny Oktyabr DOK, which produces furniture, laminated boards, joinery, sliced ​​veneer and trades its products.

We will evaluate the company's activities. The analysis is carried out for 2001-2002.

Sources of information for analysis are presented in the Appendix.

CHAPTER 1. THEORETICAL ASPECTS OF ANALYSIS OF ENTERPRISE LABOR RESOURCES

1.1 Analysis of the enterprise’s supply of labor resources

Labor resources include that part of the population that has the necessary physical data, knowledge and labor skills in the relevant industry. A sufficient supply 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 increasing production efficiency.

In general, the term “labor resources” is an “extensible” and outdated concept. The concept of “labor force” (economically active population) is more applicable to an enterprise, although it also includes “employed” and “unemployed”. We need a term that would exclude the “unemployed” from the labor force. “Enterprise personnel” and “ personnel composition" - this is what you need. Thus, using the concepts of “enterprise labor resources” and “labor force” in my work, I think it will not be so crude to identify them with the composition of those employed at the enterprise, because For some reason, all textbooks on enterprise analysis use these imprecise terms.

In modern production conditions, the efficiency of use production assets, raw materials, improving the quality and structure of manufactured products depend both on the number of workers and on their level of qualifications. In accordance with current legislation, enterprises themselves determine the total number of employees, their professional and qualification composition, the states say. Understaffing often has a negative impact on the quality and dynamics of production volume.

All enterprise personnel are divided into two groups: industrial production personnel (IPP) and non-industrial personnel. PPP workers are divided into workers and employees. The employees include managers, specialists and other employees (office, accounting personnel).

In the process of analysis, the actual average headcount (ASH) of individual categories is compared with the planned one in absolute terms and as a percentage of the corresponding base, and it is necessary to study changes in the personnel structure.

The most critical stage in analyzing the security of an enterprise labor force- study of its movement. To characterize the movement of labor, the dynamics of the following coefficients are calculated and analyzed:

Reception turnover =___ Only ___________ employees accepted

Disposal turnover =___ y only ______________ workers

average number of employees

Total turnover = __ hired workers + fired workers__

average number of employees

Turnover = dismissed at will and violation of discipline

personnel average number of employees

Frame Consistency = number of employees who worked for a year

average number of employees

Personnel movement rates are not planned, so their analysis is carried out by comparing the indicators of the reporting year with the indicators of the previous year. Worker turnover plays a role big role in the activities of the enterprise. Permanent personnel who have been working at the enterprise for a long time improve their qualifications, master related professions, quickly navigate any atypical environment, create a certain business atmosphere in the team, actively influencing labor productivity. The coefficients of staff continuity and stability reflect the level of remuneration and employee satisfaction with working conditions, labor and social benefits.

1.2. Analysis of the use of working time fund

But indicators of an enterprise’s supply of workers do not yet characterize the degree of their use and, naturally, cannot be factors directly affecting the volume of output. Product output depends not so much on the number of workers, but on the amount of labor expended, determined by the amount of working time. Therefore, it is necessary to study the efficiency of using the working time of the enterprise’s workforce.

The complete use of labor resources can be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund.

The working time fund (WF) depends on the number of workers (HR), the number of days worked by one worker on average per year (D), the average working day (P):

FRV=PDF

The object of analysis in this case is the deviation of the actual time worked in man-hours in the reporting period from the corresponding indicator for the previous year. This deviation may be influenced by such factors as: changes in the number of workers, changes in the duration of the working period and changes in the duration of the work shift.

The influence of these factors on changes in the working time fund can be established using the chain substitution method:

DFRV chr = (CR f - CR pl) ´ D pl ´ P pl

DFDF d = (D f - D pl) ´ CR f ´ P pl

DDF p = (P f - P pl) ´ D f ´ CR f

It's possible that work time according to the established labor regime, it is fully used: there is no downtime or absenteeism. But loss of working time is also possible as a result of absenteeism and equipment downtime due to ineffective use of working time.

There are concepts of attendance days, whole-day and intra-shift downtime, absences and absenteeism. A worker may report to work and not work for the entire shift or part of the shift. Hence the concept of all-day and intra-shift downtime. Truancy is a failure to show up for work for unjustified reasons, that is, without legal grounds.

When analyzing, it is important to establish which of the reasons that caused the loss of working time depend on the workforce (absenteeism, equipment downtime due to the fault of workers, etc.) and which are not caused by its activities (vacations, for example). Eliminating lost working time for reasons depending on the workforce 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 loss of working time). This is the cost of working time for the production of rejected products and correction of defects, as well as in connection with deviations from the technological process.

To determine the unproductive loss of working time associated with defects, it is necessary to divide the sum of the workers’ wages in the rejected product and the wages paid to the workers for its correction by the average hourly wage of the workers.

Reducing lost working time is one of the reserves for increasing production 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 workers' work. Therefore, when analyzing the use of labor resources, much attention is paid to the study of labor productivity indicators.

1.3. Labor productivity analysis

The same result in the production process can be obtained with varying degrees of labor efficiency. The measure of labor efficiency in the production process is called labor productivity. In other words, labor productivity refers to its effectiveness or a person’s ability to produce a certain volume of output per unit of working time.

In the workplace, in a workshop, in an enterprise, labor productivity is determined by the number of products that a worker produces per unit of time (output), or the amount of time spent on producing a unit of product (labor intensity).

This indicator must be given Special attention, because the level of many other indicators depends on it - the volume of products produced, the level of its cost, the expenditure of the wage fund, etc.

In the process of analyzing labor productivity, it is necessary to establish the degree of implementation of the plan and the dynamics of growth, the reasons for changes in the level of labor productivity. Such reasons may be changes in the volume of production and the number of production staff, the use of mechanization and automation, the presence or elimination of intra-shift and full-day downtime, etc.

A general indicator of labor productivity (output per worker or per worker) largely depends on material intensity individual species products, volume of cooperative supplies, product structure.

Labor productivity is calculated per one PPP employee and per worker. The presence of these two indicators allows us to analyze changes in the structure of the enterprise personnel. A higher growth rate of labor productivity per employee of the industrial enterprise compared to the growth rate of labor productivity of one worker indicates an increase in the share of workers in the total number of industrial enterprises and a decrease in the share of employees. An increase in the share of employees is justified only if it achieves an increase in the labor productivity of all PPP personnel due to a higher organization of production, labor and management. As a rule, the growth rate of labor productivity of one PPP employee (one worker) must be equal to or higher than the growth rate of productivity of one worker.

To assess the level of labor productivity, a system of general and specific indicators is used.

General indicators include average annual, average daily, average hourly output per worker in value terms. Partial indicators are the time spent on producing a unit of output in physical terms per man-day or man-hour.

The average annual production by one worker can be represented as the product of the following factors:

GV= UD Ch D Ch P Ch SV

In turn, these factors can be expressed as follows:

Average annual production (GW) = __________ TP__________

Share of workers in the total number (UD) = ___________ SSC workers_____

Number of days worked by one = ___ total number of hours worked _h/d__

Workers per year (D) Worker average

Average working hours = _ total number of hours worked__

Day (P ) total number of hours worked

Average hourly production (AS) = _______ TP_________________

Total number of hours worked

CHAPTER 2. ANALYSIS OF LABOR INDICATORS

2.1. Brief description of the enterprise

The full official name of the company is Open Joint-Stock Company Woodworking Plant "Red October". Abbreviated. the name of the company is OJSC DOK "Red October", located at the address: Tyumen city, index 625001, Kombinatskaya street, 60. The company was registered by order of the head of the territorial department of the Tyumen administration for the Kalinin administrative district No. 1385 dated October 16, 1997.

Form of ownership - private.

Society is legal entity and has the right to carry out any types of economic and other activities, have any civil rights and bear all responsibilities associated with the implementation of these activities.

The society is guided Civil Code RF dated October 21, 1994, Federal law"About joint stock companies" dated December 26, 1995 No. 208-FZ. other regulations.

Stock open society distributed freely. They can be purchased by both legal and individuals. OJSC DOK "Red October" is a legal entity and owns separate property, which is accounted for on its independent balance sheet; on its own behalf it acquires and exercises property and non-property rights, bears responsibilities, acts as a plaintiff and defendant in the courts.

The highest management body of the Company is general meeting shareholders.

The company carries out the following types of activities; furniture manufacture, production of particle boards, production of laminated boards production of sliced ​​veneer production of joinery.

Furniture made of solid wood and laminate - sets of cabinet furniture "Div", "Grace", office set "Image" meet all the requirements of a sophisticated buyer. These products have everything that meets modern requirements - ecology, design, and durability. The production of school furniture based on environmentally friendly materials has been launched. In addition, JSC DOK "Red October" produces floorboards, sheathing and planing moldings made at imported equipment. There are also window and door units and wall panels for construction and repair. At the request of the customer, furniture is completed and manufactured according to his wishes.

2.2. Analysis of the enterprise's supply of labor resources.

IN this section We will analyze the composition of employees by personnel category and illustrate the dynamics of the number of employees.

Table 1.

Analysis of the enterprise personnel structure

The results of the analysis show that the composition of employees by category of personnel at OJSC DOK “Red October” has changed significantly.

As can be seen from the table, the number of PPPs in the reporting year increased compared to the previous year and amounted to 112%, which in absolute terms amounted to 114 people. The table shows that the share of workers in the total number of employees of the enterprise increased by 15% in 2002 compared to 2001. The share of managers and specialists has also increased. 1 person was added to the management staff.

Thus, at the analyzed enterprise there is a “surplus” of labor.

Analysis indicators of movement and constancy of personnel.

Table 2.

Labor movement

From the analysis of the movement of labor it is clear that for OJSC DOK “Red October” the total turnover ratio increased by 22%. The admissions turnover rate in 2002 was higher than the departure rate; last year it was the other way around.

The number of people fired for violation of labor discipline (absenteeism, tardiness, etc.) decreased by 2 times. Thus, great attention is paid to discipline at the enterprise. But in 2002, 7 fewer people quit at their own request - 138 people (including temporary workers).

The percentage of hired employees decreased by 49%. The number of employees who worked at the enterprise throughout the year also increased. It can be concluded that employees are satisfied with their working conditions and level of earnings.

2.3 Analysis of the use of working time fund.

The complete use of labor resources can be assessed by the number of days and hours worked by one worker over the analyzed period of time, as well as by the degree of use of the working time fund.

Table 3.

Use of enterprise labor resources

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

FRV = CR ´ D ´ P.

At the analyzed enterprise, the actual working time fund is 215,941.6 hours greater than last year. The influence of factors on its change can be established by the method of absolute differences:

DFRV chr = (CR f - CR pl) ´ D pl ´ P pl =

= (841-730) ´ 238.2 ´ 7.89 = +208613.17 h;

DFDF d = (D f - D pl) ´ CR f ´ P pl =

= (237.2 - 238.2) ´ 841 ´ 7.89 = -6635.49 h;

DDF p = (P f - P pl) ´ D f ´ CR f =

= (7.96 - 7.89) ´ 841 ´ 237.2 = +13963.94 h;

Total + 215941.64 hours.

As can be seen from the data presented, OJSC DOK “Red October” does not use the available labor resources fully enough. On average, one worker worked 237.2 days instead of 238.2, in connection with which the excess daily loss of working time amounted to 1 day per worker, and 841 days for all.

The absence of overtime hours indicates good organization of the production process.

To identify the causes of daily and intra-shift losses of working time, data from the actual and planned balance of working time are compared (Table 4).

The work schedule of the enterprise is 2 days off. Labor Code establishes the length of the working day - 8 hours (with a five-day working week), 10 holidays and 10 shortened pre-holiday days.

As can be seen from the table, the plan was to improve the use of working time. Each member of the workforce in 2002 had to work 240 working days instead of 238.2 for the previous year.

A reduction in daily lost working time was envisaged as a result of measures to reduce absenteeism, downtime and illness. Number of no-shows in 2002 it was supposed to decrease by 28%, but the decrease was only 18.5%.

Table 4.

Balance of working time per average worker

According to the balance of working hours, it is clear that absences from work increased against the plan by 2.8 days. This increase is caused by:

Exceeding the planned value annual leave+1.8 days

Diseases + 0.4 days

Reduced downtime - 0.2

Total increase + 2 days.

Of all the daily losses of working time, special attention is paid to the loss of working time as a result of absenteeism. In 2002, the company fired 5 people for violating labor discipline. Measures were taken to reduce absenteeism, and the reasons for absenteeism and other violations were clarified.

2.4 Analysis of labor productivity.

In this section we will analyze the dynamics of labor productivity with an assessment of the implementation of the plan. For analysis, we summarize the data in the following table.

Table 5.

Labor productivity indicators at the enterprise

Having analyzed labor productivity at the enterprise, we revealed the following: the average annual output of one PPP employee increased in 2002 compared to 2001 by 77%, which in absolute terms amounted to 112,677.99 rubles; the average annual output per worker increased in 2002 compared to 2001 by 72%, which in absolute terms amounted to 137,798.53 rubles; Compared to last year, the average daily and average hourly output per worker increased by 72% and, respectively, by 71%, which in absolute terms amounted to 584.32 rubles. and 72.51 rub.

Production deviations can be influenced the following factors: share of workers, days worked by one worker per year, average working day and average hourly output. The influence of these factors on average annual production can be determined by chain substitution.

GV= UD Ch D Ch P Ch SV

DGWood=(UD1-UD0) ´D0´P 0´SV0=(0.79-0.77)´238.2´7.89´101.67=3821.567

DGVd=(D1-D0)´ UD1´ P0 ´SV0=(237.2-238.2)´0.79´7.89´101.67=-633.719

DGVp=(P1-P0)´ UD1 ´D 1´SV0=(7.96-7.89)´0.79´237.2´101.67=1333.622

DGVsv=(SV1-SV0)´UD1´P1´D1=(174.18-101.67)´0.79´237.2´7.96=

Total + 112677.99

The above data indicate that the enterprise is experiencing an increase in labor productivity. This is due to an increase in the share of workers at the enterprise in 2002, an increase in the average working day, as well as due to the introduction of modern new technologies into production that meet European standards. This entails a simultaneous increase in the volume of work performed, so the trend of increasing output is favorable and indicates the effective use of labor resources at the analyzed enterprise.

2.5 Labor factors and their impact on production volume.

In the process of analyzing labor productivity and production volume, we will solve the following main tasks: we will evaluate the dynamics of these indicators, the degree of implementation of the plan, we will identify and evaluate the factors influencing these indicators and their deviation from the plan.

The analysis is based on the formula:

TP=P*y*q*h*hh, where

TP - volume of commercial products;

P - average number of PPP;

y is the share of workers in the total number of industrial workers;

q is the average number of days worked by one worker per year;

h - average duration of a work shift;

hc - average hourly output of one worker;

The volume of commercial products in 2002 compared to 2001 increased by 98% or by 137,088 thousand rubles. This change was influenced by several factors. The increase in the number of PPP by 114 people increased the volume of commercial products compared to 2001 by 16,772.86 rubles. The increase in the share of workers in the PPP led to an increase in the volume of technical assistance by 4066.15 rubles. Ineffective use of full-day working time led to a decrease in the volume of technical work by 674.28 thousand rubles, a change in the intra-shift use of working time led to an increase in technical work by 1216.26 thousand rubles. The increase in average hourly output in 2002 compared to 2001 by 72.51 thousand rubles increased the volume of TP by 115,080 thousand rubles. Thus, the enterprise has reserves for increasing the value of TP due to both extensive and intensive factors.

CONCLUSION

Based on the methodology for analyzing the use of labor resources, the following were studied:

1. provision of the enterprise with labor resources of the enterprise;

2. indicators of movement and constancy of personnel;

3. use of working time fund;

4. labor productivity;

5.labor factors and their impact on production volume.

Having analyzed the composition of employees by personnel category, the results showed that the composition of employees at OJSC Krasny Oktyabr DOK has changed significantly. The number of PPPs in the reporting year increased by 112% compared to last year. The share of workers in the total number of employees of the enterprise increased by 15% in 2002 compared to 2002. obviously due to the fact that the share of workers has increased. 1 person was added to the management staff.

The next stage of our analysis was a study of the movement of labor, which showed that at OJSC DOK “Red October” the total turnover ratio increased by 5.3%. The admission turnover rate in 2002 is higher than the departure rate. The number of people dismissed for violation of labor discipline decreased by 2 times. But in 2002, 7 fewer people quit at their own request - 138 people. The number of employees who worked at the enterprise throughout the year also increased. The staff retention rate decreased by 4.6%.

Our analysis of the use of the working time fund showed that at the analyzed enterprise the actual working time fund is 215,941.6 hours more than last year. The available labor resources of OJSC DOK “Red October” are not used fully enough. On average, one worker worked 237.2 days instead of 238.2, and therefore the daily loss of working time compared to the previous year amounted to 1 day per worker, and 841 days for all.

A reduction in daily lost working time was envisaged as a result of measures to reduce absenteeism, downtime and illness. In general, for the enterprise, both the average annual and average daily output increased compared to last year, which could be caused by an increase in the efficiency of both the production plant and the main workers; increase in numbers, as well as introduction into production latest technologies. At the same time, productivity indicators also increased compared to last year.

In the process of analyzing the influence of individual labor factors on the volume of technological processes, it was revealed that the volume of commercial products in 2002 compared to 2001 increased by 98% or by 137,088 thousand rubles. This change was influenced by several factors. The increase in the number of PPP by 114 people increased the volume of commercial products compared to 2001 by 16,772.86 thousand rubles. The increase in the share of workers in the PPP led to an increase in the volume of TP by 4066.15 tons. rub. The change in the use of intra-shift working hours led to an increase in the volume of technical work by 1216.26 thousand rubles, and a decrease of 674.28 thousand rubles during the whole day. The increase in average hourly output in 2002 compared to 2001 by 72.18 rubles increased the volume of TP by 137,088 thousand rubles. Thus, the enterprise has reserves for increasing the value of TP due to both extensive and intensive factors.

All of the above indicates that labor resources are used effectively at the analyzed enterprise.

BIBLIOGRAPHY

1. Abryutina M.S., Grachev A.V. Analysis of the financial and economic activities of an enterprise: Educational and practical manual. - M.: Business and Service, 1998. - 256 p.

2. Bakanov M.I., Sheremet A.D. Theory economic analysis: Textbook. - 4th ed., add. and processed - M.: Finance and Statistics, 2001. - 416 p.: ill.

3. Barilenko V.I. Analysis of the cost of production in associations of the construction complex. - M.: Finance and Statistics, 1990. - 190 p.

1. Derkach D.I. Analysis of production and economic activities industrial enterprise. Textbook for universities. M.: Economics, 1975 - 389 pp.

5. Zhuravlev V.V., Savrukov N.T. Analysis of economic and financial activities of enterprises. Lecture notes. CHEM SP6GTU. Cheboksary, 2001. - 135 p.

6. Lyubushin N.P., Leshcheva V.B., Dyakova V.G. Analysis of financial and economic activity of an enterprise: Textbook. Manual for Universities / ed. prof. N.P. Lyubushina. - M.: UNITY-DANA, 2001. - 471 P.

7.Petrov V.I. Analysis of the use of enterprise labor resources // Modern management- 2001. - No. 12. - With. 21-25.

8. Petrochenko P.F. Analysis of labor indicators. Textbook A manual for universities, 2nd ed., revised. M.: Economics, 1989 - 288 p.

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10. Strazhev V.I. Analysis of economic activities in industry:

ANNEX 1

EXTRACT FROM FORM 5-Z

Volume of marketable products of JSC DOK "Red October"

For 2001, 139,493,000 rubles;

For 2002, 276,581,000 rubles.

APPENDIX 2

CERTIFICATE ABOUT THE COMPOSITION OF INDUSTRIAL AND PRODUCTION PERSONNEL

APPENDIX 3

EXTRACT FROM FORM 2-T

WORKER MOVEMENT AND PROPOSED RELEASE

Labor resource analysis is one of the main sections of enterprise performance analysis. A sufficient supply of enterprises with labor resources and a high level of labor productivity are of great importance for increasing production volumes.

The main objectives of labor force analysis are:

• - objective assessment of the use of labor, working time, labor productivity;
• - identification of factors and their quantitative influence on changes in labor indicators;
• - identifying reserves for more complete and efficient use of labor resources.

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

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

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

Turnover ratio for hiring workers:

Disposal turnover ratio:

Staff turnover rate:

Permanence rate of the enterprise's personnel:

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

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

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

The list of employees for each calendar day takes into account both those actually working and employees who are absent from work for any reason. Based on this, the payroll includes in whole units, in particular, the following workers:

• a) those who actually showed up for work, including those who did not work due to downtime;
• b) those who were on business trips, if they retain their salary in this organization, including employees who were on short-term business trips abroad;
• c) those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);
• d) those who did not show up for work due to the performance of state or public duties;
• e) hired on a part-time or part-time basis working week, as well as accepted at half the rate (salary) in accordance with the employment contract or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days weeks determined upon hiring (clause 81.3 of Rosstat Order No. 428). This group does not include certain categories of workers who, in accordance with the law, Russian Federation reduced working hours have been established, in particular: workers under the age of 18; workers engaged in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas; workers who are disabled people of groups I and II;
• f) hired for a probationary period;
• g) those who have entered into an employment contract with an organization to perform personal work at home (homeworkers). In the list and average number of workers, homeworkers are counted for each calendar day as whole units;
• h) employees with special titles;
• i) directed away from work in educational institutions for further training or acquisition new profession(specialties), if their wages are maintained;
• j) temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;
• k) students and pupils of educational institutions working in organizations during the period industrial practice, if they are enrolled in jobs (positions);
• l) students studying in educational institutions, postgraduate schools, who are on study leave with full or partial pay;
• m) students studying in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation (clause 81.1 of Rosstat Order No. 428) ;
• o) were in annual and additional holidays provided in accordance with the law, collective agreement and employment contract, including those on leave with subsequent dismissal;
• p) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;
• p) who received a day of rest for working on weekends or holidays (non-working days);
• c) those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave (clause 81.1 of Rosstat Order No. 428);
• r) accepted to replace absent employees (due to illness, maternity leave, parental leave);
• s) who were on leave without pay, regardless of the duration of the leave;
• t) those who were on downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;
• x) those who took part in strikes;
• v) worked on a rotational basis. If organizations do not have separate divisions on the territory of another subject of the Russian Federation where they are produced rotational work, then workers who performed work on a rotational basis are taken into account in the report of the organization with which the agreement is concluded employment contracts and civil contracts;
• h) foreign citizens who worked in organizations located in Russia;
• w) those who committed absenteeism;
• y) those who were under investigation until a court decision.

Based on the nature of their participation in the production process, workers are divided into main workers, those directly involved in the production of the main product, and auxiliary workers. The ratio between the main and auxiliary workers is analyzed, the trend of change in this ratio is established, and if it is not in favor of the main ones, then it is necessary to take measures to eliminate the negative trend.

For many companies carrying out different kinds commercial activities, the costs associated with the use of human labor constitute a fairly significant, and sometimes predominant, part of all production costs. In this regard, issues related to the identification and use of reserves for saving human labor costs acquire important practical significance.

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

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

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

An increase in output depends on an increase in working time costs - extensive factor, as well as from intensive factor - increasing labor productivity.

Labor productivity refers to its effectiveness, or a person’s ability to produce a certain volume of output per unit of working time. Labor productivity characterizes the efficiency of using total labor costs: the costs of living and past (materialized) labor for production. Living labor becomes the more productive the greater the mass of past labor, embodied in the means of production, it sets in motion and uses them better.

To assess labor productivity, a system of general and specific indicators is used.

Summary indicators: average annual, average daily and average hourly production output per worker or per worker in value terms.

Private indicators: time spent on producing a unit of a certain type of product (labor intensity of production) or the output of a certain type of product in kind per 1 person-day. or person-hour

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

• 1) the degree of fulfillment of the target for increasing labor productivity;
• 2) factors influencing changes in labor productivity indicators;
• 3) reserves for growth of labor productivity and measures for their use.

Analysis of labor productivity is not only to establish the degree of implementation of the plan, it must also reveal the dynamics of its growth, reveal the reasons for underfulfillment or overfulfillment of the plan: the use of mechanization means, the use of manual labor in main and auxiliary work, the presence of intra-shift and full-day losses of working time , composition of production standards and their compliance modern level techniques, identification of specific areas where individual tasks of personal plans are not fulfilled. In other words, during the analysis it is necessary to identify the reserves for increasing labor productivity available at the enterprise and outline effective measures to use them.

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

The influence of these factors is calculated using the methods of chain substitution, absolute differences, relative differences or the integral method.

Using the absolute difference method, we will create an algorithm for calculating the influence of factors on the average annual output:

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

2) due to changes in the share of workers in the total number:

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

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

And vice versa, knowing the change in average hourly output, we can determine the change in the labor intensity of products:

Example

Let us analyze changes in the labor intensity of products based on the factors given in table. 3.11.

Table 3.11

Analysis of changes in product labor intensity

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

One of the most important tasks of labor productivity analysis is to identify internal reserves for increasing it and mobilize these reserves. Labor productivity and labor intensity influence the wage fund, as already mentioned, which occupies a significant share in the costs of the enterprise.

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

• Order of Rosstat dated October 28, 2013 No. 428 (as amended on December 18, 2013) “On approval of the Instructions for filling out federal statistical observation forms No. P-1 “Information on the production and shipment of goods and services”, No. 11-2 “Information on investments into non-financial assets", No. 11-3 "Information on the financial condition of the organization", No. 11-4 "Information on the number and wages of employees", No. P-5 (m) "Basic information on the activities of the organization