Personnel (personnel) of the enterprise - the totality of employees various professions and specialties employed at the enterprise and included in its roster.

The payroll of the enterprise is the employees of various professions included in the list of employees of the enterprise, hired for permanent and temporary work.

The payroll number is calculated as of a certain date according to the list, taking into account employees hired and dismissed on this date.

Attendance number - the number of employees who showed up for work on a certain date.

The average number of employees per month is determined by summing the number of employees on the payroll for each day of the month and dividing this amount by the number of calendar days of the month. In this case, the number of payroll employees for weekends and holidays (non-working days) is assumed to be equal to the payroll number for the previous working day.

Average number of employees for less than a month is determined by dividing the sum of the number of employees on the payroll for all days of work in the reporting month, including weekends and holidays, by the total number of calendar days in the month.

The average headcount for the quarter is calculated by summing the average headcount for each month and dividing the resulting value by three.

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

The average number of employees for the period from the beginning of the year to the reporting month inclusive is calculated by summing the average number of employees for all months from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months of work for the period from the beginning of the year.

If the enterprise operated for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of operation in the reporting quarter and dividing the resulting amount by 3.

If the enterprise operated for less than a full year (seasonal in nature or created after January), then the average headcount for the year is determined by summing the average headcount for all months of operation and dividing the resulting amount by 12.

Turnover work force- change in the number of employees due to their hiring and retirement.

Turnover, stability and turnover of personnel are characterized by the following coefficients: admission turnover coefficient (Co.pr):

Ko.pr = Nnp / Nram,

where Nnp is the number of hired employees for a certain period;

Nnnn is the average number of employees for the same period.

Disposal turnover ratio:

Co.select = Nbm6 / Nnnn,

where Nbm6 is the number of retired employees during the reporting period.

Staff turnover rate:

Ktek = Iselect.iz.vol. /nnnn,

where Isel.iz.ob. - the number of employees who left due to excess turnover during the reporting period (dismissal due to at will or under an article for violation of contract terms or labor discipline). Personnel constancy coefficient (Kpk):

Kpk = Nen / Nnnn,

where Nen is the number of employees who worked for the entire period.

Total turnover ratio:

Total volume - (Nnp Nebi6) / Nnnn.

Personnel planning is determined by determining the need for basic, auxiliary workers and employees:

No.p = Tpp / (Fef Kvn); Necn = (m s) / Nobs;

Isluz = Vpa6 / Nobs,

where No.p is the number of main workers;

Tpp - labor intensity production program; Fef is the effective working time fund of one employee per year;

KVN - coefficient of fulfillment of production standards; Necn - number of auxiliary workers;

m■- number of jobs;

с - number of work shifts;

Nobs. - equipment maintenance standards;

No. - number of auxiliary workers;

Vpa6 - volume of planned work.

The number of auxiliary workers engaged in servicing equipment and those unemployed is determined separately. The number of auxiliary workers engaged in equipment maintenance (NBcn.p.3.o.o) is determined by the formula

NBcn.p.3.o.o. = To no-show,

where m s / N both. - turnout number.

K absenteeism - the rate of absence (absenteeism) from work for objective reasons (illness, death of loved ones, etc.).

Number of employees not engaged in equipment maintenance (Necn.p.H.3.o.o.):

N vsp.r.n.z.o.o. = m with K no-show,

where m c is the turnout number.

The efficiency of using personnel in an enterprise is characterized by labor productivity indicators: output and labor intensity.

Output is the quantity or value of products produced per unit of working time. Output indicators include average annual, average daily and average hourly output:

W = Utp / Nnnn, Vd = Utp / Nnnn Dr,

HF = Utp / Nnnn Fef,

gae Вг average annual production per employee;

UTP - volume commercial products; Nnnn - average number of employees; Vd - average daily output; Dr - duration of the working year (in days); HF - average hourly output; Fef is the effective working time fund of 1 employee per year.

Labor intensity is the amount of working time spent on production. Indicators of labor intensity are technological labor intensity, productive labor intensity, management labor intensity, productive and total labor intensity:

Tpol = Ttech + Tobs + Tupr = Tpr + Tupr.

Normative labor intensity is characterized by time spent in accordance with standards per unit of working time:

Planned labor intensity is adjusted to the coefficient of fulfillment of production standards:

Tpl = Tn / Kvn.

The unemployment rate is defined as the ratio of the number of unemployed to the total labor force, expressed as a percentage:

B" = N unemployed. yuo\%

N of total labor force

The time fund of working time is equal to the difference between the calendar fund of working time and the number of days falling on holidays and weekends.

The maximum possible working time fund is equal to the difference between the regular working time fund and the number of days falling on regular vacations.

The available time fund appears in the form of a planned and actual fund.

The available planned working time fund is defined as the difference between the maximum possible working time fund and the full-day loss of working time provided for by labor legislation: maternity leave, child care leave, educational leave, absence from work due to illness, etc.

The available actual working time fund is defined as the difference between the available planned working time fund and unplanned full-day losses of working time not provided for by labor legislation: absenteeism, absenteeism with the permission of the administration, whole-day downtime.

The average number of man-hours worked is calculated by dividing the total number of man-hours worked by employees in the reporting period by the average number of the corresponding category of employees for the same period.

The shift rate of workers is determined by dividing the total number of actually working (appearing) workers by the number of workers working in the most numerous shift.

Wages are a form of remuneration for work, the amount of money that an employee receives for work performed according to employment contract.

The following remuneration systems are distinguished: tariff and non-tariff.

The tariff system of remuneration is a set of standards regulating the amount of wages depending on the complexity, significance and characteristics of the work. The tariff system includes a tariff schedule, tariff rates, tariff coefficients, tariff-qualification reference books, surcharges and allowances, regional coefficients.

The tariff system is divided into piecework and time wages.

Direct piecework wage(Zsd) is defined as the product of the quantity of manufactured products per unit of working time and the price for manufacturing the product:

R = Sch Nvr = Sch / Nvir,

where R is the price for producing 1 unit. ed.; q - number of manufactured products; Mid - hour tariff rate; Nvr - standard time for manufacturing a unit of product;

Nvyr is the production norm.

Piece-bonus wages increase employee interest in improving performance results and increasing labor productivity:

Zsd.-prem. = Zsd. + C,

where P is the premium.

Bonuses are divided into conditional (provided for by the tariff system) and unconditional by the remuneration system (incentive payments).

Piece-progressive wages are the most stimulating for achieving the goal of increasing labor productivity in short time while maintaining the quality of the products:

Zsd.-prog. = R0 qun + Rye ^ф qmi),

where R0 is the initial price for manufacturing a unit of product;

qmi - planned production output;

Rye - increased price for manufacturing the product;

qf - actual output. Indirect wages apply to those workers who serve technological processes. The amount of their earnings depends on the performance of the main workers serving them:

Zkos = Rkoc qecn,

where qecn is the amount of work for auxiliary workers. Chord (time-piece) wages:

Zsd.-ak = Zur + Zpr,

where Zur is remuneration for the entire lesson (task);

ZPR - bonus remuneration according to the conditions,

accepted in the lesson agreement (chord).

Time wages depend on effective fund working hours and the employee's hourly wage rate.

Time-based simple wages (Salary):

Zpov = Sch Fef,

where Fef is the effective working time fund.

Time-based bonus wages establish the amount of the bonus as a percentage of the tariff rate for exceeding established indicators or certain bonus conditions:

Zpov-prem = Zpov + P.

Salary wages (Zokl) are applied when calculating earnings on a monthly basis, based on the actual time worked in days, according to the staffing schedule:

Zokl = Zpcs / Dmes. Dfact,

where Zsht is the amount of wages in accordance with staffing table;

Dmes, Dfact - the number of working days in the billing month and the actual days worked.

For managers, specialists and employees, a system of official salaries is used. Official salary is the absolute amount of wages established in accordance with the position held.

With a brigade form of remuneration, a brigade wage fund is formed (FZ.BR):

Fz.br = R6p + D + P+ Duch,

where R6p is the general brigade piece rate;

D - additional payments for special conditions labor;

Duch - share of participation in the income of the enterprise.

The tariff-free remuneration system combines the main advantages of the tariff system and the results economic activity structural unit and the entire team.

Determination of wages in a non-tariff system is carried out in the following sequence:

1) Determining the number of points earned by each employee:

Q6 = KU KTU Fef,

where KU is the employee’s qualification level; KTU - coefficient labor participation; Fef is an effective working time fund.

Determining the total number of points earned by all employees by summing the individual number of points.

Determining the cost of one point (the share of the wage fund attributable to the payment of one point):

d = FOT /2 Q6,

where payroll is the wage fund.

Determination of the individual earnings of each employee:

Z/Pi = d Q6.

Examples of problem solving

The average number of employees of the enterprise for the year was 600 people. During the year, 37 people resigned at their own request, 5 people were dismissed for violating labor discipline, 11 people retired, 13 people entered educational institutions and were drafted into the army, 30 people were transferred to other positions in other divisions of the enterprise.

Define:

staff attrition rate;

staff turnover rate.

1) The staff attrition rate is defined as the ratio of the number of retired employees to the average number of personnel for the same period:

Kvyb = Ivyb / Nnnn 100\%;

Kvyb = (37 -K 5 + 11 413)7 600 100\% = 11\%.

2) The staff turnover rate characterizes the proportion of employees dismissed due to excessive turnover to the average number of personnel:

Ktek =? No.i.o. / Nnnn g 100\%; Ktek = (37 + 5)7 600 100\% = 7\%.

The company plans to release a publication. A 30,000 pcs. per year, with the standard time for manufacturing one product being 4 hours and ed. B - 50,000 pcs. at a standard time of 2 hours.

Loss of time for a valid reason is 10\% of the nominal time fund, the coefficient of fulfillment of production standards is 1.2. The number of working days per year is 300, shift duration is 8 hours.

The enterprise's need for production workers is determined as follows:

No.p. = Tpp / (Fef Kvn).

The complexity of the production program (TPP) characterizes the total number of hours planned for the production of all products of the enterprise for the year. Let's determine the number of hours required to produce the product. A and B:

T(A, B) = (30,000 pcs. 4 hours) + (50,000 2) = 220,000 hours.

To calculate the effective working time fund (Feff), it is necessary to find the product of the number of working days, shifts, hours during a work shift and adjust the resulting value for downtime and lost time:

Fef = 300 days. 8 hours 10\% = 2160 hours.

4) Determine the enterprise’s need for production workers for the year:

No.p. = 220,000 / (2160 1.2) = 85 people. Problem 3

In the reporting year, the volume of marketable products amounted to 700 thousand rubles, the average number of personnel was 25 people.

In the planned year, production output will amount to 780 thousand. rub., labor productivity per employee should increase by 5\%.

Labor productivity per employee will be determined through the production indicator, which in turn is defined as the ratio of annual production output to the average number of personnel for the year:

Br = Utp / Nnnn; Vg (report) = 700 thousand rubles. / 25 people = 28 thousand rubles.

Let's calculate labor productivity per employee in the planned year:

Vg (pl) = 28 thousand rubles. + 5\% = 29.4 thousand rubles.

To determine the average number of personnel in the planned year, it is necessary to divide the volume of marketable products by the average annual output per one employee of the enterprise:

N (pl) = Vrn (pl) / Br (pl); N (pl) = 780 thousand rubles. / 29.4 thousand rubles. = 27 people

Define average number employees for the first quarter and year, if the organization had an average number of employees in January - 620 people, in February - 640, in March - 690 people. The company was then disbanded.

The average number of employees for a quarter is determined as the ratio of the sum of the average number of employees for 3 months of work to the number of months in the quarter (3 months):

Nnnn (sq) = £ Nnnn (month) / 3;

Nnnn (Q1) = (620 + 640 + 690)/Z = 650 people.

The average headcount for the year is equal to the ratio of the sum of the average headcount for quarters to the number of quarters for the year (4 quarters):

Nnnn (year) = £ Nnnn (sq) / 4;

Nnnn (year) = 650 / 4 = 163 people.

March - 200 people;

202 people;

203 people;

18, 19 - days off; from March 20 to March 31 - 205 people; from April 1 to June 15 - 305 people; from June 16 to August 31 - 310 people; from September 1 to December 31 - 200 people. Determine the average number of employees in March, I, II, III, IV quarters and for the year.

1) The average payroll number for a month is defined as the ratio of the sum of the payroll numbers for all days of operation of the enterprise to the number of calendar days of the month:

Nnnn (months) = X Nnnn / Tkal;

Nnnn (March) = (200 + 202 + 203 3 + 205 12) / 31 =

Let us determine the average number of personnel for the remaining months of operation of the enterprise:

Nnnn (April, May) = 305 people; Nnnn (June) = (305 15 + 310 15) /30 = 308 people; Nnnn (July, August) = 310 people;

Nnnn (September - December) = 200 people.

Average headcount for quarters:

Nnnn (sq) = E Nnnn (month) /3;

Nnnn (Q1) = 112 / 3 = 37 people; Nnnn (II quarter) = (305 -2 + 308) / 3 = 306 people; Nnnn (III quarter) = (310 2 + 200) / 3 = 273 people;

Nnnn (Q4) = (200 3) / 3 = 200 people. 115

4) Average headcount for the year: Nnnn (year) = S Nnnn (sq.) / 4; Nnnn (year) = (37 + 306 + 273 + 200) / 4 = 204 people.

The worker produced 350 parts in a month, fulfilling the quota by 120%.

Piece price per part - 30 rubles. Payment for labor for manufacturing products in excess of the norm is made at rates increased by 1.5 times.

Piece-progressive wages are calculated using the formula

Zsd-prog = R0 qun + RyB ^ф qmi).

Let's determine the increased price:

Rye = 30 rub. 1.5 rub. = 45 rub.

We will calculate the planned production output based on the condition that the worker actually produced 350 parts, exceeding the norm by 120\%:

(±f = (350 children > 100\%) / 120\% = 292 children.

Full salary of a worker:

Zsd-prog = 30 rub. 292 children + 45 rub. (350 children --292 children) = 11,370 rubles.

Within a month, 900 sets of parts must be processed at the production site. The standard time for processing one set for turning work is 9 hours, for milling work - 6.5 hours. The planned development of standards for turning work is 112\%, for milling work - 120\%.

Determine the required number of workers by profession if the effective time fund of one worker according to the annual balance sheet is 1816 hours.

The planned number of main workers is calculated as the ratio of the labor intensity of the production program to the product of the effective working time fund and the coefficient of fulfillment of production standards:

No.p. = Tpp / (Fef Kvn).

Let us determine the labor intensity of the production program for performing turning and milling work:

Tpp (current) = 900 children. 9h = 8100h;

Tpp (milling) = 900 parts. 6.5 hours = 5850 hours.

Let's calculate the need for lathes:

N (current) = 8100 h / (1816 h 112\%) = 4 turners.

Required number of milling operators:

N (milling) = 5850 h / (1816 h 120\%) = 3 milling operators.

Problems to solve independently

The company plans to release a publication. A 20,000 pcs. per year, with the standard time for manufacturing one product being 1.5 hours and ed. B - 15,000 pcs. at a standard time of 2.2 hours.

Loss of time for a valid reason is 15% of the nominal time fund, the coefficient of fulfillment of production standards is 1.1. The number of working days per year is 256, shift duration is 8 hours.

Determine the enterprise's need for production workers for the planned year.

The average number of employees of the enterprise for the year was 215 people. During the year, 5 people resigned at their own request, 1 person was dismissed for violating labor discipline, 2 people retired, 2 people entered educational institutions and were drafted into the army, 3 people were transferred to other positions in other divisions of the enterprise.

Define:

staff attrition rate;

staff turnover rate.

Product output per hour is 15 parts. Labor intensity after implementation new technology decreased by 25%.

Determine what will happen to labor productivity.

Determine the increase in production due to an increase in the number of employees.

In the 3rd quarter, production output per worker amounted to 35,000 rubles. In the fourth quarter, the company plans to produce the same amount of products - 20 million rubles. and at the same time reduce the number of employees by 12 people.

Determine output per worker in the fourth quarter and the planned increase in labor productivity.

Determine the average number of employees for the first quarter and year, if the organization had an average number of employees in January - 120 people, in February - 118 people, in March - 122 people. The company was then disbanded.

The organization started operating in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people.

Determine the average number of employees for the period from the beginning of the year to May inclusive.

The seasonal organization began work in April and ended in August. The average number was: in April - 641 people, in May - 1254 people, in June 1316 people, in July - 820 people, in August - 457 people.

Determine the average number of employees in the 2nd, 3rd quarters and for the year.

The average number of employees at the enterprise for the reporting year is 6,000 people, including workers - 5,400 people, employees - 600 people.

Over the past year, 550 people were hired, including 495 workers.

During the same period, 156 people were fired, including 67 employees.

Define:

recruitment turnover;

turnover of personnel on retirement;

total personnel turnover.

Determine the output per worker in physical and monetary terms if:

annual production volume - 200,000 units;

annual gross output - 2 million rubles;

number of employees - 500 people.

Determine the labor intensity of a unit of production according to plan and actually, as well as the change in labor productivity (in \%), if the labor intensity of commercial products according to plan is 30 thousand standard hours, the planned output in kind is 200 units, the actual labor intensity of the production program is 26 thousand standard hours, actual production volume - 220 pcs.

In the planning year, production output is expected to increase from 15 to 18 million rubles. At basic labor productivity, this would require 1,300 people. However, the number of personnel is expected to be reduced by 7% compared to the base.

Determine the increase in labor productivity in the new conditions and the absolute level of planned output.

Determine the coefficient of use of working time of one worker during a shift, if the extra-planned downtime time is 30 minutes, the nominal work time is 540 minutes, the planned downtime time is 60 minutes.

Determine the growth rate of labor productivity if the structure of the equipment fleet in the planning period is as follows:

equipment “1” - 20 units;

equipment “2” - 35 units;

equipment “3” - 45 units.

Labor productivity, respectively: 1 hour, 1.2 hours, 1.4 hours.

In the reporting period, the number of units. equipment “1” - 15 units, “2” - 30 units, “3” - 55 units.

March - 356 people;

355 people;

355 people;

18, 19 - days off; from June 20 to June 30 - 360 people; from July 1 to August 14 - 378 people; from August 15 to September 30 - 382 people; from October 1 to December 31 - 355 people. Determine the average number of employees in March, I, II, III, IV quarters and for the year.

Determine the average number of employees for August, as of September 1, turnover rates for admission, departure, staff turnover and total turnover.

The natural unemployment rate is 5\%, the actual rate is 9.5%. Determine the size of the gap in GNP in \% and the amount of GNP lost as a result of unemployment, if GNP in the current year amounted to almost $5 billion.

The machine shop section was given a program to produce 600 items per quarter. It is necessary to determine the number of turners and milling operators, if the labor intensity of turning work on a product is 22 hours, milling work is 24 hours, the norms are exceeded by an average of 20%, absences are planned to be 10%.

During the quarter, the production site must process 620 sets of parts. The standard time for processing one set for turning work is 8.2 hours, for milling work - 7.1 hours. The planned development of standards for turning work is 110\%, for milling work - 115\%.

Determine the required number of workers by profession if the effective time fund of one worker according to the annual balance sheet is 1830 hours.

The standard labor intensity of turning work is 270,000 man-hours, the rate of fulfillment of production standards is 115\%, the average number of hours of work of one turner per year is 1664 hours.

Determine the planned labor intensity of turning operations and the required number of turners.

The number of employees on the list as of January 1 is 170 people. On January 15, 3 people resigned at their own request, on January 16, 5 people were hired, on January 25, 2 people were drafted into the army.

Determine the average number of employees in January, the first quarter, labor turnover rates for recruitment, departure and turnover.

The plant employs 2,860 people, the annual working time of one person is 1,860 hours. In the planned year, it is planned to save 400 thousand man-hours.

Determine the planned increase in labor productivity at the plant, expressed in labor savings.

The company planned to reduce labor costs by 10%. Base year output per worker - 520,000 rubles. Determine the \% growth in output and the average annual output per employee in the planned year.

In the reporting year, the volume of marketable products amounted to 9,700 thousand rubles, the average number of personnel was 55 people.

In the planned year, production output will amount to 10,500 thousand. rub., labor productivity per employee should increase by 7\%.

Determine the labor productivity of one employee in the reporting and planned year and the average number of employees in the planned year.

The time standard for 100 m2 of single-layer mechanized coating with rolled materials is 1.8 man-hours for one worker in a team of 3 people.

Determine the production rate for a shift lasting 8 hours.

Standard time per unit. work for one worker is 4 man-hours, the production rate for an 8-hour shift is 2 units. After carrying out organizational measures, the time limit was reduced by 10%.

Determine the new production rate, the time rate and the % increase in the production rate.

The standard of service for one workplace is 1.6 hours, the duration of the shift is 8.4.

Determine the standard of service for one workplace for one worker.

A piecework worker prepared 6,000 kg of secondary raw materials/Price for 1 ton is 1,200 rubles. In addition, they sold goods worth 22,500 rubles, and the bonus on the sales amount is 2\%.

Determine the worker's full earnings.

An adjuster worker at a site earns a tariff rate of 4,700 rubles. The production rate of his site is 1000 units. products. Actually 1200 units were manufactured. products.

Find the worker’s wages using the piecework-indirect wage system.

A temporary worker worked 170 hours and saved 2,600 rubles in materials within a month. The company has a provision for bonuses for saving materials in the amount of 40% of the amount saved. Hourly tariff rate - 55.60 rubles.

Determine the worker's wages.

The engineer's hourly rate is 80 rubles. and according to the terms of the contract - 30% of the premium monthly. He worked 140 hours during the month.

Determine the engineer's salary.

An accountant has a salary of 4,200 rubles. In March he spent 6 days on leave without pay total duration working hours 22 days.

Determine the accountant's salary for hours worked.

The worker was sick for 5 working days in December. In November his earnings amounted to 5,000 rubles. for 20 working days, in October - 5855 rubles. for 19 working days, in September - 5900 rubles. for 25 work. days. Continuous experience - 12 years.

Find the amount of benefits for sick days.

The employee is provided annual leave for 24 working days (from August 25 to September 17). His earnings in May amounted to 6,800 rubles. with 24 working days, in July - 6900 rubles. with 26 working days, in June - 6800 rubles. at 27 working days. Working days were worked in full, no bonuses were awarded.

Determine prices for the product based on the data: to assemble the unit, it is necessary to spend 2 standard hours of labor for a 5th category worker, 6 standard hours for a 3rd category worker, and 4 standard hours for a 1st category worker.

The tariff rate for a 1st category worker is 13.8 rubles, for a 3rd category worker -21.3 rubles, for a 5th category worker - 35 rubles.

A piece worker produced 5 gears, 8 bushings, and 12 cylinders in a day. The price for 1 gear is 30 rubles, for a bushing - 15 rubles, for a cylinder - 11 rubles.

Determine the worker's daily earnings.

Determine the individual earnings of each worker with collective piecework wages, if the collective price for adjusting a chemical apparatus is 22,668 rubles.

The adjustment is carried out by 4 workers. A worker of the 3rd category spent 10 hours on the job, a 4th - 5 hours, a 5th - 20 hours, a 6th - 6 hours.

Tariff coefficients according to the current grid: 3rd 1.26, 4th 1.324, 5th 1.536, 6th 1.788.

The company produces 50,000 products. per year, wholesale price for 1 unit - 3000 rubles, standard time for production of units. ed. - 200 hours, cost 1 hour - 40 rubles. Additional payments up to the full wage fund - 30% of the direct earnings of piece workers.

The nominal time fund of one worker is 2080 hours. Downtime is planned in the amount of 12% of the nominal time fund, the rate of fulfillment of production standards is 1.

Determine the average monthly wage of one worker and output.

The company produces 900 units per year. products, the standard time for producing one unit is 40 hours, the cost of 1 hour is 55 rubles. 1

Additional payments - 10\% of the direct earnings of piece workers. The nominal time fund is 2000 hours, the planned downtime is 10%, the rate of fulfillment of production standards is 1.1.

Determine the average monthly earnings of one worker.

The worker produced 430 parts in a month, fulfilling the quota by 115%.

Piece price per part - 20 rubles. Payment for labor for manufacturing products in excess of the norm is made at rates increased by 1.5 times.

Determine the wages of a worker under a piece-rate progressive wage system.

A worker processed 750 parts in 170 hours. Hourly tariff rate - 27.50 rubles. Determine his earnings under a piece-rate progressive wage system, if it is stipulated that when standards are met above 100%, the price for a part increases by 30%. Production rate - 4th ed. at one o'clock.

Within a year, the company plans to release a publication. And in the amount of 520,000 pieces.

The number of working days is 255, the working hours are single shift. Production norm ed. And one worker - 15 pieces. per shift.

Determine the number of production workers required to implement the production program.

The standard time for one product is 15 minutes, the hourly tariff rate for a given complexity of work is

5 rubles/hour, there are 24 working days in a month; Shift duration - 8 hours. 1000 items were produced per month. Define:

a) production rate per month (pcs.);

b) piece rate for the product (rub.);

c) the planned and actual amount of piecework wages per month (rub.).

An auxiliary worker maintains an area where 5 pieceworkers work on stamping equipment. Each piece worker must produce 300 pieces per hour. blanks In fact, in 20 working days (shift duration - 8 hours), 270,000 blanks were produced at the site. The hourly wage rate for an auxiliary worker is 7.5 rubles.

Define:

earnings of an auxiliary worker in conditions time system wages;

earnings of an auxiliary worker under the conditions of an indirect piecework wage system.

According to the list at the beginning of the year, the enterprise consisted of 3,000 people. 130 people were hired during the year, loo was dismissed, including due to turnover - 80 people.

Determine the average number of employees of the enterprise for the year. Calculate the coefficients of population movement (in \%).

Determine the planned average headcount for the coming year if the volume of production is expected to be 10\% with a reduction in labor intensity by 20\%.

1 . Problem 49 ":.

and generously entered into operation of Zhmart. The number of personnel according to the list on March 26, 27 and 28 is 1200 people. March 29 and 30 are days off, and March 31 - 1,300 people.

Determine the average number of personnel of the enterprise for March and for the first quarter.

The volume of production at the enterprise during the reporting period increased by 20\%, and the average number of workers decreased by 20\%. Determine the change in labor productivity for the enterprise in comparison with the previous period.

Volume industrial products for the enterprise for the reporting year amounted to 28,000 thousand rubles, and for the previous year - 25,000 thousand rubles.

Determine the change in the labor intensity of a unit of production if the average number of personnel in the main activity decreased by 10%.

These tests are presented in 6 options and comprehensively cover the topic “Organizational personnel and labor productivity. Forms and systems of remuneration." It is advisable to carry out testing after studying the theoretical material and performing practical tasks. IN test tasks Students must choose one or more correct answers, and also complete the right or left sides of the formulas.

Option I

What is a profession?

a) Gender labor activity, requiring special training and being a source of livelihood;

b) a specialty that is a source of livelihood;

c) any work that an employee can perform.

Which employees are classified as employees?

a) Mainly mental labor, ensuring management of the production of labor products;

b) performing auxiliary work;

c) directly involved in the production of labor products.

Which of the following categories belong to the category “manager”?

a) Director;

b) deputy director;

V) Chief Accountant;

d) cashier;

e) shop manager;

e) secretary.

What is headcount?

a) The number of employees reporting to work in

the course of the period;

b) the number of employees on the list for a certain

date, taking into account those hired and dismissed on this date.

How is the total personnel turnover ratio determined?

a) The ratio of the difference between the number of accepted and dropped out

employees for the reporting period to the average number;

b) the ratio of the total number of retired and hired employees during the reporting period to the average number.

What is labor productivity?

a) Product output per unit of time;

b) labor costs per unit of production;

c) the degree of fruitful work of people, determined by output and labor intensity.

What is production?

b) production output per unit of time.

What is labor intensity?

a) Time spent on production;

b) costs of material resources for production;

c) the total quantity of products produced per unit of time.

The average number of personnel is:

a) the number of employees on the payroll as of a certain date of the month;

b) the number of employees on the payroll for a certain period of time. 1

10. Time sheet working time is defined as:

a) the difference between the calendar fund and the weekend, holidays;

b) the difference between the calendar fund and regular vacations;

c) the difference between the calendar fund and downtime.

Option II

Which of the indicators is expressed in labor meters?

a) Material efficiency;

b) production;

c) labor intensity.

What characterizes the unemployment rate?

A) Specific gravity unemployed to total labor force

b) specific value of the total population.

How much unemployment is caused by employee turnover?

a) Structural;

b) institutional;

c) functional.

Which of the following workers does not belong to the category of “auxiliary workers”?

a) Storekeeper;

b) driver;

c) repairman;

d) machine operator;

d) tool maker.

5. Dismissal at will applies to:

a) excessive turnover of labor;

b) the necessary turnover of labor.

What is the unit of measurement for working time?

a) Normal day;

b) standard hour.

What labor intensity characterizes the labor costs of all workers of the enterprise?

a) Technological;

b) complete;

c) productive.

Which standardization method is the result of measuring data over a past period of time?

a) Experimental and statistical;

b) calculation and analytical.

What salary characterizes the amount of money that an employee receives in his hands?

a) Nominal;

b) real.

10. When determining the price for manufacturing products, the hourly tariff rate is:

a) Multiplied by the time standard;

b) divided by the time standard.

Option III

Which element of the tariff system shows how much the tariff rate of a given category is greater than the rate of the 1st category?

A) Tariff schedule;

b) tariff coefficient;

c) tariff and qualification reference book.

Engineering and technical workers are:

a) employees;

b) ]^d#dzhtsii personnel; administrative workers; "L.

c) workers. ,

3.The average number of personnel per month is determined as:

a) summing up the number of employees on the payroll

per month and dividing the resulting value by the number of calendar days in the month;

b) summing up the number of employees on the payroll

for a month and dividing the resulting value by the number of actual days of operation of the enterprise.

Quantity of products produced per unit

working hours, characterizes

Add the right side of the formula for determining the number of key workers:

What are the reasons for the departure of employees due to excess turnover?

a) Dismissal at own request;

b) dismissal due to illness;

c) dismissal for reasons provided for Russian legislation.

One of the most important indicators labor movement is the coefficient:

a) turnover on reception;

b) turnover on disposal;

c) consistency of personnel.

The unit of accounting for working hours is:

a) man-hour;

b) standard hour;

c) shift-hour.

Which working time fund shows the difference between the maximum possible fund and planned downtime?

a) Available planned working time fund;

b) available actual working time fund;

c) regular working time fund.

10. Add the left side of the formula:

Ro q pl + Rye ^ф q pl).

Option IV

b) the number of employees on the payroll for a certain number of the reporting period;

c) the number of employees actually at work.

Labor costs per unit of working time characterize

Complete this definition:

“List of professions, specialties of workers according to

types of work, as well as requirements for categories according to qualification categories recorded in ".

The total number of man-hours worked does not include:

a) absences due to illness;

b) weekends (non-working days);

V) overtime work.

The number of products that must be manufactured per unit of working time characterizes

6. Labor standards based on complexity are divided into:

a) differentiated;

b) industry;

c) republican.

Add the right side of the formula for determining the number of auxiliary workers engaged in equipment maintenance:

Ne.p. = ................

What labor intensity characterizes all labor costs of the main workers (piece workers and time workers)?

a) Productive;

b) technological;

c) complete.

Nvr "q/60".

10. Reserves for growth of labor productivity are:

a) an increase in the volume of output caused by

using an additional unit of labor;

b) untapped cost savings opportunities

Option V

The number of employees is:

a) the number of employees on the payroll for the reporting period;

b) the number of employees on the payroll for a certain date of the reporting period;

c) the number of employees who are actually at work.

The main methods of labor standardization are

Z.What characterizes methods for measuring labor productivity?

a) Labor, cost, rhythmic;

b) relative and absolute values;

c) labor, cost, natural.

Labor costs per unit of production (or entire output), measured in hours, are characterized by

Time standards are divided into differentiated, enlarged, and complex.

Determine the sequence of stages of salary calculations under a non-tariff wage system:

a) the share of the wage fund attributable to the payment of one point is determined;

b) the number of points earned is determined

every employee;

c) the total number of points earned by all employees is determined;

d) the salary of an individual employee is determined.

Name three elements of a non-tariff wage system.

Complete the left side of the formula:

UTP(VP,RP) N

10. Correlate the types of labor intensity with their definitions:

technological a) labor costs

auxiliary workers

service b) employee labor costs

and specialists

management c) labor costs of all categories

working

full d) basic labor costs

11. Complete this definition:

“The category of work and the category of the employee are determined through.”

The total wage fund is equal to the amount:

a) basic and additional wages;

b) direct (tariff) fund and payments, additional payments

and bonuses;

c) direct wage fund and additional wages.

Complete the right side of the formula:

Zkos-ed = .........

The tariff coefficient shows

Effective (real) working time fund

calculated and measured

Option VI

Labor productivity indicators are:

a) production and labor intensity;

b) production and material consumption;

c) labor intensity and material efficiency.

Labor rationing is

The average headcount is:

a) the number of employees on the payroll for a certain date of the reporting period;

b) the number of employees on the payroll for a certain period of time;

Determine the sequence for calculating the wage fund:

a) basic salary;

b) general wage fund;

c) direct (tariff) wage fund;

d) average wage.

Labor standards depending on. are divided into:

a) time standards;

b) production standards;

c) service standards;

d) population norms;

e) standardized task;

f) technically sound standards;

g) experimental and statistical norms.

The amount of products produced per unit of working time (per hour, day, month, quarter, year),

characterizes

Complete the right side of the formula:

Name the elements of the tariff system of remuneration: a) b) c) d) e)

Correlate units of measurement with methods for measuring the level of labor productivity:

cost a) kg, t, m, pcs.

labor b) rub.

natural c) h

10. Complete the left side of the formula:

Ro qnn + (yaf qnn) RyB.

11 Complete this definition:

“The list of professions, specialties of workers by type of work, as well as the qualifications required to perform these works, characterizes.”

12. The basic salary is equal to the amount:

a) direct (tariff) fund and additional wages;

b) general fund wages and bonuses from the fund

material incentives;

c) direct (tariff) fund and payments, additional payments

and bonuses;

d) general fund and additional salary.

Complete the left side of the formula and name the type of salary:

Zsd + P.

Tariff category determined.........

The calendar fund of working time is calculated and measured

Abstract topics

Enterprise personnel and its structure.

Organization of the management process at the enterprise.

Organization of the personnel selection process at the enterprise.

Reserves for growth of labor productivity.

The essence, the need for labor motivation in an enterprise.

Labor market and its modern features in Russia.

Questions to test knowledge

What is meant by profession and specialty?

What are the functions of management in an enterprise?

What elements does personnel management include?

Which structural units do they manage personnel?

By what methods is the number of main and auxiliary workers determined?

How is the number of employees determined?

List the main stages of candidate selection.

What areas of employee departure do you know?

What characterizes labor productivity?

How do production and labor intensity relate to each other?

How are labor intensity reduction reserves classified?

What is included in a company's labor costs?

Name the basic principles of remuneration.

How are forms and methods of remuneration used in industry?

How does the state regulate the remuneration process?

What is the role of trade unions in regulating the wage process at an enterprise?

Problem 1

The following data on the operation of the enterprise for 2 years is available:

Determine the missing indicators and their dynamics, the increase in production as a result of an increase in the number of workers, the increase in production due to increased labor productivity.

Average annual output per 1 worker for 1 year: 2100000/700=3000

Number of personnel for 2 years: 2279100/3210=710

Problem 2

The average number of employees of the enterprise for the year was 215 people. During the year, 5 people resigned at their own request, 1 person was dismissed for violating labor discipline, 2 people retired, 2 people entered educational institutions and were drafted into the army, 3 people were transferred to other positions in other divisions of the enterprise.

Define:

staff attrition rate;

staff turnover rate.

Kvyb.=(5+1+2+2+3)/215=6%

Ktek.=(5+1)/215=2.8%

Problem 3

Product output per hour is 15 parts. Labor intensity after the introduction of new technology decreased by 25%.

Determine what will happen to labor productivity.

Increased by 25%

Problem 4

The company plans to release a publication. A 20,000 pcs. per year, with the standard time for manufacturing one product being 1.5 hours and ed. B - 15,000 pcs. at a standard time of 2.2 hours.

Loss of time for a good reason - 15% of the nominal time fund, the coefficient of fulfillment of production standards - 1.1. The number of working days per year is 256, shift duration is 8 hours.

Determine the enterprise's need for production workers for the planned year.

Melt=20000*1.5+15000*2.2=63000

Feff.=256*8-15%=2033

LF=63000/(2033*1.1)=28 people

Task 5

During the third quarter of operation, the company achieved the following indicators:

Determine the increase in production due to an increase in the number of employees.

Average annual per worker for the 3rd quarter: 160/10=16 thousand rubles.

Product output 2nd quarter: 104 thousand rubles.

Number of employees 2nd quarter: 8 people

Average annual output 2nd quarter: 13 thousand rubles.

Problem 6

Determine the missing indicators and fill out the table to the end.

Average annual output for the reporting year: 10000/2000=5 thousand rubles.

Product plan: 10600

Planned average annual production: 5.225

Number of workers: 2029

Problem 7

In the third quarter, production output per employee amounted to 35,000 rubles. In the fourth quarter, the company plans to produce the same amount of products - 20 million rubles. and at the same time reduce the number of employees by 12 people.

Determine output per worker in the fourth quarter and the planned increase in labor productivity.

Solution:

The number of employees is 2,000,000/35,000-12=45 people.

Output in the fourth quarter was 2,000,000/45 = 44,444 thousand rubles.

Planned increase in labor productivity = 26.98%

Problem 8

Determine the average number of employees for the first quarter and year, if the organization had an average number of employees in January - 120 people, in February - 118 people, in March - 122 people. The company was then disbanded.

for 1st quarter: (120+118+122)/3=120

per year:120/4=30

Set to 9

The organization started operating in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people.

Determine the average number of employees for the period from the beginning of the year to May inclusive.

(450+660+690)/5=360

Problem 10

The seasonal organization began work in April and ended in August. The average number was: in April - 641 people, in May - 1254 people, in June - 1316 people, in July - 820 people, in August - 457 people.

Determine the average number of employees in the 2nd, 3rd quarters and for the year.

for the 2nd quarter: (641+1254+1326)/3=1070

for the 3rd quarter: (820+457)/3=426

for the year: (1070+426)/4=374

Problem 11

The average number of employees at the enterprise for the reporting year is 6,000 people, including workers - 5,400 people, employees - 600 people.

Over the past year, 550 people were hired, including 495 workers.

During the same period, 156 people were fired, including 67 employees.

Define:

Personnel turnover for admission;

Personnel turnover by retirement;

General personnel turnover.

Co.pr.=550/6000=0.09

Co.select=156/6000=0.026

Total volume = (550-156)/6000 = 0.07

Problem 12

Determine the worker shift ratio.

Shop A=(70+20+10)/70=1.43

Shop B=(20+40+10)/40=1.75

Shop B=(40+10)/40=1.25

Problem 13

Determine the output per worker in physical and monetary terms if:

annual production volume - 200,000 units;

annual gross output - 2 million rubles;

number of employees - 500 people.

Natural expression: 200000/500=400

Monetary value: 200000/500=4000

Determine the labor intensity of a unit of production according to plan and actually, as well as the change in labor productivity (in %), if the labor intensity of commercial products according to plan is 30 thousand standard hours, the planned output in physical terms is 200 units, the actual labor intensity of the production program is 26 thousand standard hours, actual production volume - 220 pcs.

Solution

Temp.pl.=30000/200=150 (n-h) Temp.f.=26000/220=118.18 (n-h)

Write-off of labor intensity: 118.18/150*100%=78.79% 100-78.79%=21.21%

Problem 15

In the planning year, production output is expected to increase from 15 to 18 million rubles. At basic labor productivity, this would require 1,300 people. However, the number of personnel is expected to be reduced by 7% compared to the base.

Determine the increase in labor productivity in the new conditions and the absolute level of planned output.

Solution

P=15,000,000/1300=11538.4

labor productivity in new conditions:

1300-(1300*0,07)=1209

A=B/P=18,000,000/ 1209=14888.33

Pp=A-P=3349.93

Problem 16

Determine the coefficient of use of working time of one worker during a shift, if the extra-planned downtime is 30 minutes, the nominal work time is 540 minutes, the planned downtime is 60 minutes.

Solution

1) planned work time during a shift is 540 - 60 = 480 min. 2) actual work time is 480 -30 = 450 min. 3) Kisp. work.time = 450 / 480 * 100% = 93.75%

Problem 17

Determine the growth rate of labor productivity if the structure of the equipment fleet in the planning period is as follows:

equipment “1” - 20 units;

equipment “2” - 35 units;

equipment “3” - 45 units.

Labor productivity, respectively: 1 hour, 1.2 hours, 1.4 hours.

In the reporting period, the number of units. equipment “1” - 15 units, “2” - 30 units, “3” - 55 units.

Solution

Problem 18

16 - 355 people;

17 - 355 people;

18, 19 - days off;

Determine the average number of employees in March, I, II, III, IV quarters and for the year.

Solution

Average number of employees in March:

Chm=(356+355+355*3)/5=355.2 people

1st quarter = 0 people

2nd quarter = 360 people

3rd quarter =(378*45+382*46)/91=17010+17572/91=380 people

4th quarter = 355 people

for the year =(360*10+380*91+355*92)/193=3600+34580+32660=367 people

Problem 19

Determine the average number of employees for August, as of September 1, turnover rates for admission, departure, staff turnover and total turnover.

Solution

750-5-7+10-3=745 people

Attrition rate = (5+7+3)/750*100=2%

Frame acceptance rate = 10/750*100=1.3%

Staff turnover rate =7/750*100=0.93%

Total personnel turnover ratio = (10+7)/750*100=2.2%

Problem 20

The natural unemployment rate is 5%, the actual rate is 9.5%. Determine the size of the gap in GNP in % and the amount of GNP lost as a result of unemployment, if GNP in the current year amounted to almost 5 billion dollars.

Solution

The excess of unemployment is 9.5/5 = 1.9%, which gives a GNP lag of 1.9 * 2.5% = 4.75%, the volume of potential GNP GNPP = 5 (100% + 4.5%) / 100% = 5.225 billion dollars GNP deficit ∆GNP = 5.225 - 5 = 0.225 billion dollars.

Problem 21

The machine shop section was given a program to produce 600 items per quarter. It is necessary to determine the number of turners and milling operators, if the labor intensity of turning work on a product is 22 hours, milling work is 24 hours, the norms are exceeded by an average of 20%, absences are planned - 10%.

Solution

13200+(13200*10%)=14520

14400+(14400*10%)=15840

Problem 22

During the quarter, the production site must process 620 sets of parts. The standard time for processing one set for turning work is 8.2 hours, for milling work - 7.1 hours. The planned development of standards for turning work is 110%, for milling work - 115%.

Determine the required number of workers by profession if the effective time fund of one worker according to the annual balance sheet is 1830 hours.

Solution

5084/2013=2.52=3 turners

1830*115%=2104,5

4402/2104.5=2.09=2 milling operators

Problem 23

The standard labor intensity of turning work is 270,000 man-hours, the rate of fulfillment of production standards is 115%, the average number of hours of work of one turner per year is 1664 hours.

Determine the planned labor intensity of turning operations and the required number of turners.

Solution

Planned labor intensity is determined by the formula:

Tpl = (Tnorm. / Kvn) x 100%

Tpl = (270,000 man-hours / 115%) x 100% = 234,782.6 man-hours

The number of turners is determined by the formula:

What to. = Tpl / (Fef x Kvn)

What to. = (234782.6 / 1664h x 115%) x 100% = 123 turners

Problem 24

The number of employees on the list as of January 1 is 170 people. On January 15, 3 people resigned at their own request, on January 16, 5 people were hired, on January 25, 2 people were drafted into the army.

Determine the average number of employees in January, the first quarter, labor turnover rates for recruitment, departure and turnover.

Solution

Average number of employees in August:

170-3+5-2=170 people - average number of employees

Attrition rate = (3+2)/170*100=2.94%

Frame acceptance rate = 5/170*100=2.94%

Staff turnover rate =3/170*100=1.7%

Total personnel turnover ratio = (5+3)/170*100=4.7%

Problem 25

The plant employs 2,860 people, the annual working time of one person is 1,860 hours. In the planned year, it is planned to save 400 thousand man-hours.

Determine the planned increase in labor productivity at the plant, expressed in labor savings.

2860*1860=5319600 man-hours

5319600-400000=4919600 man-hours

400000*100/5319600=7,5%

4919600/1860=2644 people with reduced man-hours

Problem 26

The company planned to reduce labor costs by 10%. Base year output per worker - 520,000 rubles. Determine the % growth in output and the average annual output per employee in the planned year.

Solution

Production growth percentage: =520000*10/100=52000

If costs decrease by 10%, then the output of 1 worker will increase by 10%

520000*110/100=572000r - output of 1 worker

Problem 27

In the reporting year, the volume of marketable products amounted to 9,700 thousand rubles, the average number of personnel was 55 people.

In the planned year, production output will amount to 10,500 thousand. rub., labor productivity per employee should increase by 7%.

Determine the labor productivity of one employee in the reporting and planned year and the average number of employees in the planned year.

Solution

1. Labor productivity per employee will be determined through the production indicator, which in turn is defined as the ratio of annual production output to the average number of personnel for the year:

Вг = Vтп / Nппп;

Vg (report) = 9700 thousand. rub. / 55 people = 176363.63

2. Let’s calculate labor productivity per employee in the planned year:

Vg (pl) = 176363.63 + (176363.63 * 0.07) = 188709.0841

3. To determine the average number of personnel in the planned year, it is necessary to divide the volume of marketable products by the average annual output per one employee of the enterprise:

N (pl) = Vtp (pl) / Vg (pl)

N (pl) = 10500 thousand rubles. /188709.0841 = 55.6 =55 people.

Problem 28

The time standard for 100 m 2 of single-layer mechanized coating with roll materials is 1.8 man-hours for one worker in a team of 3 people.

Determine the production rate for a shift lasting 8 hours.

N in = T cm / N time,

where N in is the production rate per shift;

T cm – shift duration;

N time – standard time per unit of work (product).

4.4*100=440 m 2

Problem 30

The standard of service for one workplace is 1.6 hours, the duration of the shift is 8 hours.

Determine the standard of service for one workplace for one worker.

Solution

N rev = T cm / N time. about.,

where N ob is the standard of service for production entities;

T cm – shift duration;

N time about. – standard time for servicing a piece of equipment, one workplace, etc.

Problem 31

A piecework worker prepared 6000 kg of secondary raw materials. Price for 1 t - 1200 rub. In addition, they sold goods worth 22,500 rubles, and the bonus on the sales amount is 2%.

Determine the worker's full earnings.

Solution

6000 kg = 6t;

rub.

Problem 32

An adjuster worker at a site earns a tariff rate of 4,700 rubles. The production rate of his site is 1000 units. products. Actually 1200 units were manufactured. products.

Find the worker’s wages using the piecework-indirect wage system.

Solution

Problem 33

A temporary worker worked 170 hours and saved 2,600 rubles in materials within a month. The company has a provision for bonuses for saving materials in the amount of 40% of the amount saved. Hourly tariff rate - 55.60 rubles.

Determine the worker's wages.

Solution

Problem 34

The engineer's hourly rate is 80 rubles. and according to the terms of the contract - 30% of the premium monthly. He worked 140 hours during the month.

Determine the engineer's salary.

Solution

Problem 35

An accountant has a salary of 4,200 rubles. In March, he spent 6 days on leave without pay with a total working time of 22 days.

Determine the accountant's salary for hours worked.

Solution

Per day he earns:

Problem 36

The worker was sick for 5 working days in December. In November his earnings amounted to 5,000 rubles. for 20 working days, in October - 5855 rubles. for 19 working days, in September - 5900 rubles. within 25 working days. Continuous experience - 12 years.

Find the amount of benefits for sick days.

Solution

Average daily actual earnings for the previous three months of illness:

Amount due to a worker for temporary disability:

Problem 37

The employee is granted annual leave for 24 working days (from August 25 to September 17). His earnings in May amounted to 6,800 rubles. with 24 working days, in July - 6900 rubles. with 26 working days, in June - 6800 rubles. at 27 working days. Working days were worked in full, no bonuses were awarded.

Solution

Average daily actual earnings for the previous three months

Vacation pay:

Problem 38

Determine prices for the product based on the data: to assemble the unit, it is necessary to spend 2 standard hours of labor for a 5th category worker, 6 standard hours for a 3rd category worker, and 4 standard hours for a 1st category worker.

The tariff rate for a 1st category worker is 13.8 rubles, for a 3rd category worker - 21.3 rubles, for a 5th category worker - 35 rubles.

Solution

Collective piece rate per unit of production, taking into account the labor intensity of operations and tariff categories of workers:

Problem 39

A piece worker produced 5 gears, 8 bushings, and 12 cylinders in a day. The price for 1 gear is 30 rubles, for a bushing - 15 rubles, for a cylinder - 11 rubles.

Determine the worker's daily earnings.

Solution

Problem 40

Determine the individual earnings of each worker with collective piecework wages, if the collective price for adjusting a chemical apparatus is 22,668 rubles.

The adjustment is carried out by 4 workers. A worker of the 3rd category spent 10 hours on the job, a 4th - 5 hours, a 5th - 20 hours, a 6th - 6 hours.

Tariff coefficients according to the current grid: 3rd - 1.26, 4th - 1.324, 5th - 1.536, 6th - 1.788.

Solution

First, it is necessary to determine the number of hours worked by each worker, reduced to the category. To do this, multiply the tariff coefficient by the number of hours worked by workers of the corresponding category. The number of hours assigned to the category will be:

For a 3rd category worker:

For a 4th category worker:

For a 5th category worker:

For a 6th category worker:

Total time:

Average earnings per 1 hour of work of a worker:

Salary of a 3rd category worker:

Salary of a 4th category worker:

Salary of a 5th category worker:

Salary of a 6th category worker:

Problem 41

The company produces 50,000 products. per year, wholesale price for 1 unit. - 3000 rubles, standard time for production of units. ed. - 200 hours, cost 1 hour - 40 rubles. Additional payments up to the full wage fund - 30% of the direct earnings of piece workers.

The nominal time fund of one worker is 2080 hours. Downtime is planned in the amount of 12% of the nominal time fund, the rate of fulfillment of production standards is 1.

Determine the average monthly wage of one worker and output.

Solution

Number of hours worked per month:

To produce 50,000 products it is necessary

Number of employees:

The company produces goods for:

Cost output: 27362.27.

Natural production:

Problem 42

The company produces 900 units per year. products, the standard time for producing one unit is 40 hours, the cost of 1 hour is 55 rubles.

Additional payments - 10% of the direct earnings of piece workers. Nominal time fund - 2000 hours, planned downtime - 10%, production rate fulfillment rate - 1.1.

Determine the average monthly earnings of one worker.

Solution

Actual working time of 1 employee per year:

per month:

In 150 hours (i.e. a month) a worker produces:

Because It is known that the plan is exceeded by 10%, then one worker does the following per month:

Thus, the employee works per month, which is in rubles , and taking into account the bonus: rub.

Problem 43

The worker produced 430 parts in a month, fulfilling the quota by 115%.

Piece price per part - 20 rubles. Payment for labor for manufacturing products in excess of the norm is made at rates increased by 1.5 times.

Determine the wages of a worker under a piece-rate progressive wage system.

Solution

According to the plan, the worker must produce:

Details beyond plan:

A worker processed 750 parts in 170 hours. Hourly tariff rate 27.50 rub. Determine his earnings under a piece-rate progressive wage system, if it is stipulated that when standards are met over 100%, the price for a part increases by 30%. The production rate is 4th edition. at one o'clock.

Piece wage = Piece rate per unit of production / actual quantity of products produced or work performed for a specified period

Piece rate per unit of production = tariff rate per category per shift/production rate

Piece price per unit of production = 6.875 rub.

Piece salary = 30.32 rubles

Piece-progressive salary = Zsd + Rcd (1 + Kу/100)(Nf-Npl)

Piece-progressive salary = 33.98 rub.

Total earnings for 170 hours = 5777.34 rubles

Answer: 5777.34 rubles

Within a year, the company plans to release a publication. A in the amount of 520,000 pieces. The number of working days is 255, the working hours are single shift. Production norm ed. A one worker 15 pcs. per shift. Determine the number of production workers required to implement the production program.

Number of production workers = Planned volume of production in a given period in the corresponding units of measurement / Norm of production per worker in the planned period in the same units of measurement

The rate of production per worker in the planning period in the same units of measurement = 15 * 255 = 3825 units.

Number of production workers = 520,000 / 3825 = 136 rubles.

Answer: 136 workers

46. ​​The standard time for one product is 15 minutes, the hourly tariff rate for a given complexity of work is 5 rubles per hour, there are 24 working days in a month; Shift duration - 8 hours. 1000 items were produced per month.

Define:

a) production rate per month (pcs.)

b) piece price for the product (rub.)

c) planned and actual amount of piecework wages per month (rub.)

Production rate = 768 pcs.

Piece price per product = 5 \ (60 \ 15) = 1.25 rubles.

The planned amount of piecework wages for the month = 768 * 1.25 = 960 rubles.

The actual amount of piecework salary per month = 1000 * 1.25 = 1250 rubles.

An auxiliary worker maintains an area where 5 pieceworkers work on stamping equipment. Each piece worker must produce 300 pieces per hour. blanks In fact, in 20 working days (8 hour shift), 270,000 blanks were produced at the site. The hourly wage rate for an auxiliary worker is 7.5 rubles.

Define:

earnings of an auxiliary worker under a time-based wage system;

earnings of an auxiliary worker under the conditions of an indirect piecework wage system.

Earnings of an auxiliary worker in a time-based wage system = 20 * 8 * 7.5 = 1200 rubles.

Earnings of an auxiliary worker under the conditions of an indirect piecework wage system = 1200 * (562.5 / 100) = 6750 rubles.

According to the list at the beginning of the year, the enterprise consisted of 3,000 people. During the year, 130 people were hired, 100 were fired, including 80 people due to turnover.

Determine the average number of employees of the enterprise for the year. Calculate the coefficients of population movement (in %).

Determine the planned average headcount for the coming year if the volume of production is expected to be 10% with a reduction in labor intensity by 20%.

Average number of employees of the enterprise for the year =

(3000+3002.5+3005+3007.5+3010+3012.5+3015+3017.5+3020+3022.5+3025+3027.5)/12 = 3014 employees.

Turnover ratio = (130/3014) * 100 = 4.31%

Disposal turnover ratio = 3.31%

Labor turnover rate = 2.65%

Planned average headcount for the coming year = (110/80)*3014 = 4144 workers.

The enterprise went into operation on March 26. The number of personnel according to the list on March 26, 27 and 28 is 1200 people. March 29 and 30 are days off, and March 31 - 1,300 people.

Determine the average number of personnel of the enterprise for March and for the first quarter.

The average number of personnel of the enterprise for March = (1200 * 5 + 1300) /31 = 235 workers.

The average number of personnel of the enterprise for the first quarter = 235/3 = 78 workers.

The volume of production at the enterprise during the reporting period increased by 20%, and the average number of workers decreased by 20%. Determine labor productivity for the enterprise in comparison with the previous period.

Labor productivity for the enterprise in comparison with the previous period = (120/80) * 100 = 150%

The volume of products produced by the enterprise for the reporting year amounted to 28,000 thousand rubles, and for the previous year - 25,000 thousand rubles.

Determine the change in the labor intensity of a unit of production if the average number of personnel in the main activity decreased by 10%.

Labor intensity per unit of production = 90/((28,000/25,000)*100) = 80.3%

The crew's monthly income was 18,500 rubles. Calculate the piecework earnings of team members in accordance with the number of hours worked and the complexity of the work performed.

How to understand whether a company is small or not

Criteria by which the status of an enterprise is determined

An organization is classified as a small business if it fits the certain conditions. They are listed in article 4 Federal Law dated July 24, 2007 No. 209FZ (hereinafter referred to as Law No. 209-FZ):

1. capital structure limitation. This means that in authorized capital agricultural organizations share of the Russian Federation, constituent entities of the Russian Federation, municipalities, various public associations and funds in total should not exceed 25 percent. The participation of legal entities that are not small or medium-sized companies is also limited - in total no more than 49 percent. The same restriction applies to the share of foreign enterprises.
2. requirements for the average number of employees for the previous calendar year. It should not exceed 100 people. This takes into account all personnel of the organization, including those working under civil contracts, part-time jobs, employees of representative offices, branches and others separate divisions companies (clause 6 of article 4 of Law No. 209-FZ).
3. condition on the amount of revenue. There is also a limit for income from the sale of goods, works or services for the previous calendar year (excluding VAT) - no more than 800 million rubles. This value was approved by the Government of the Russian Federation in Resolution No. 702 of July 13, 2015, which entered into force on July 25, 2015.

Please note: an enterprise loses its small status if the number of employees and revenue exceeds the limit values ​​for three consecutive calendar years. This is stated in paragraph 4 of Article 4 of Law No. 209-FZ.

If the 49 percent share of participation of legal entities is exceeded, the company will also lose its status. Moreover, from the date when the change in shares in the authorized capital is registered in the Unified State Register of Legal Entities.

The average number of employees for the previous calendar year is calculated in accordance with the Instructions... approved by Rosstat order No. 428 dated October 28, 2013 (hereinafter referred to as the Instructions). To do this, you need to add (clause 77 of the Instructions):

• average number of employees;
• average number of external part-time workers;
• average number of employees working under civil contracts.

I will add that the average number of employees is determined as a whole for the organization and for all types of activities. Therefore, this includes employees of branches, representative offices and other separate divisions.

To make it clear what we’re talking about, let’s look at what was said using a specific example.

EXAMPLE

Number of farm workers

Let's determine the average number of employees for 2014:

422 people : 12 months + 15 people : 12 months + 18 people : 12 months = 38 people

As you can see, the resulting value is less than 100.

This means that, based on the size criterion, the company qualifies as a small enterprise. And if the other conditions are also met, then in 2015 the organization is classified as a small business.

What benefits do small businesses have?

The organization has the right to refuse some PBUs

Small companies have benefits for running accounting. Specialists from the Russian Ministry of Finance summarized them and presented them in information No. PZ-3/2015.

In addition, the main features of accounting in a small enterprise are spelled out in the Standard Recommendations... approved by Order of the Ministry of Finance of Russia dated December 21, 1998 No. 64n (hereinafter referred to as Order No. 64n).

So, farms classified as small businesses (with the exception of issuers of publicly placed valuable papers), were allowed not to use:

• PBU 2/2008 “Accounting for construction contracts”;
• PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets.” If an organization refuses this PBU, then it does not create any reserves. That is, all actual expenses are taken into account as they arise;
• PBU 12/2010 “Information by segments”;
• PBU 16/02 “Information on discontinued activities”;
• PBU 11/2008 “Information about related parties”. True, those enterprises that publish their accounting records in whole or in part are still required to use this PBU;
• PBU 18/02 “Accounting for corporate income tax calculations.” Then the company does not reflect the differences arising between accounting and tax accounting. The accounting records show the amount of tax indicated in the income tax return.

Individual transactions can be accounted for in a simplified manner

Some PBUs that small companies are required to apply still provide for relaxations. Individual transactions can be accounted for in a simplified manner. To do this, the company’s accounting policy should specify which methods it has chosen.

I will list the rules that apply specifically to small businesses:

• clause 15.1 of PBU 1/2008. This is what it's about. When an organization changes its accounting policies, this leads to certain consequences. They can seriously affect financial position company, its financial results and cash flow. In accounting, an enterprise has the right to reflect such significant consequences prospectively (except for cases where legislation has established a different procedure);
• clause 19 of PBU 19/02. A company can account for all of its financial investments as if the current market price cannot be determined from them. By choosing this procedure, a small enterprise reflects its financial investments (both market and non-market) at historical cost;
• clause 7 of PBU 15/2008. The organization has the right to write off all borrowing costs as other costs;
• clause 12 of PBU 9/99, clause 18 of PBU 10/99. A small company may recognize revenue on the cash basis. In this case, expenses are reflected only after the debt is repaid;
• clause 9 of PBU 22/2010. An enterprise can correct a significant error of the previous year, identified after approval of the accounting statements for this year, without retrospective recalculation.

The company can reduce the chart of accounts

A small business is allowed to reduce the number of synthetic accounts. To do this, the accounting policy must provide that the organization uses a simplified accounting system. Its essence is that to reflect the operation, not several, but one account is used.

How regular and simplified accounting accounts correspond to each other, look in the table:

Accounts of regular and simplified charts of accounts

Small companies also have other benefits. For example, the head of such an enterprise can conduct accounting himself. The basis is paragraph 3 of Article 7 of the Federal Law of December 6, 2011 No. 402-FZ.

In addition, the organization has the right to choose whether to use property accounting registers or not. If the company decides not to use them, then all business operations are registered only in the book (journal) for recording the facts of economic activity. This is form No. K-1, approved by Order No. 64n. However, this method of accounting is suitable only for those companies that have few transactions (usually no more than thirty per month) and that do not produce anything.

I will add that there is also a simple accounting system - without the use of double entry. But only micro-enterprises have the right to choose it (clause 6.1 of PBU 1/2008).

Please note: simplified accounting practices are not intended for companies that are required by law to have their accounts audited.

The company has the right to submit simplified accounting reports

The annual financial statements of a small enterprise may only include a balance sheet and financial statements. financial results. Reason - paragraph 85 of the Regulations... approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n.

But that's not all. An organization has the right to fill out these forms in a simplified version (clause 6 of Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010, hereinafter referred to as Order No. 66n):

• the balance sheet and income statement reflect information by groups of items (and not separately for each item);
• in appendices to these forms only the most important information, without which it is impossible to assess the financial position of the company and the results of its activities.

Applications (if necessary) are compiled in any form.

I’ll add: if a small company wants to form an annual financial statements in general, then she has the right to do so. After all, the company has a choice - either regular reporting or simplified reporting.

You can do without a cash limit

Organizations related to small businesses are required to comply with the rules of conduct cash transactions(Clause 1 of Bank of Russia Directive No. 3210-U dated March 11, 2014). But at the same time they were allowed not to set a cash limit. That is, keep all the money in the company without handing it over to the bank (clause 2 of instruction No. 3210-U, clause 1, 4 of the letter of the Federal Tax Service of Russia dated July 9, 2014 No. ED-4-2/13338).

To take advantage of this benefit, issue an order for the organization. In it, indicate that the money is kept in the cash register without a balance limit.

Regional authorities establish tax breaks for small companies

IN tax legislation There are no special benefits for organizations with the status of a small enterprise. However, such special regimes as simplification and imputation, according to some of their criteria, are suitable only for these companies. For example, in terms of the number of employees - no more than 100 people.

I note that regional and local tax benefits can be established by the relevant authorities.

For example, Moscow Law No. 64 of November 5, 2003 stipulates benefits for small companies that pay property tax on the cadastral value of objects.

Important to remember

Various accounting benefits are provided for small organizations. Companies can use them as they wish. The selected methods should be reflected in the accounting policies.

The standard time for manufacturing one product is 12 minutes, the hourly tariff rate for a given complexity of labor is 15 rubles, there are 24 working days in a month; Shift duration is 8 hours. 1008 products were manufactured in a month. Remuneration is piecework-bonus.

Define:

production rate per month (pcs.);

piece price for the product (RUB);

the amount of piecework wages for the month, if for each percentage of overfulfillment 1.5% of earnings are paid at piecework rates (rubles).

Production rate per month: (24480)/12=960 pcs.

Exceeding the plan: by 5%, additional payment is: 5% 1.5% = 7.5%

Amount of simple piecework wages: 31008=3024 rubles.

Piece-rate wages: 3024+(30240.075)=3250.8 rubles.

The standard time for manufacturing one product is 12 minutes, the hourly tariff rate for a given complexity of labor is 15 rubles, there are 24 working days in a month; Shift duration is 8 hours. 1008 products were manufactured in a month. Remuneration is piece-rate and progressive.

Determine the amount of piecework wages per month if, when producing products above the initial base, the piecework rate increases by 1.5 times. The initial base for calculating piecework additional payments is 102.5%.

The production rate per month, taking into account the base for calculating piecework additional payments (24480)/12*1.025=984 pcs.

Coefficient of fulfillment of production standards: 1008/960=1.05

Exceeding the plan: by 5%.

Piece price for the product: (1512)/60=3 rubles.

Piece price for a product taking into account the rate increase factor: (1512)/60*1.5=4.5 rub.

Progressive piece-rate wage: 984*3+(1008-984)*4.5=3060 rub.

Problems to solve independently

Problem 5.1.

Based on the given data on the operation of the enterprise, calculate the missing indicators and determine:

increase in production due to changes in numbers;

increase in production due to changes in output.

Problem 5.2.

During the quarter, the production area must process 200 sets of parts. The labor intensity of one set for milling work is 8 hours, for grinding work – 5.2 hours. The planned development of standards for milling work is 117%, for grinding work – 115%. Determine the required number of workers by profession (annual useful working time is 1800 hours).

Problem 5.3.

The company produces products A and B according to the program indicated in the table. Lost time by good reasons constitute on average 10% of the nominal time fund, the coefficient of fulfillment of production standards is 1.2; number of working days per year – 300, shift duration 8 hours; The operating mode of the enterprise is one-shift.

Determine the number of production workers required for the enterprise for the planned year.

Problem 5.4.

The following data on the operation of the enterprise for two years is available:

Define:

increase in production as a result of an increase in the number of employees (thousand rubles);

increase in production due to increased labor productivity (thousand rubles);

Problem 5.5.

During the third quarter of the year, the company achieved the following performance indicators:

Define:

increase in production due to an increase in the number of employees (thousand rubles);

share of production growth due to increased labor productivity (%).

Problem 5.6.

A team of 4 people produced 75 products “A” (piece rate 20 rubles per product) and 90 products “B” (piece rate 40 rubles per product). A worker of category IV worked 40 hours, a worker of category V worked 32 hours, two workers of category VI worked 50 and 56 hours, respectively. Determine the earnings of each worker.

Problem 5.7.

The form of remuneration for turners is piecework-progressive. If the planned production rate is exceeded, the bonus is accrued according to the following scale:

Exceeding the plan, % 1-10 11-20 21-50

Increase in piece rate, % 25 50 100

Calculate the salary of turners if a turner of category III (planned price for 1 part is 10 rubles) processes 9 parts per shift, a turner of category IV (planned price for 1 part is 12 rubles) processes 12 parts (monthly plan 176 pieces of parts for each worker, in month 22 work shifts).

Problem 5.8.

The wages of a turner-borer at piece rates are 9,780 rubles per month. Determine the percentage of compliance with standards if the worker’s hourly wage rate is 57.9 rubles, and the number of hours actually worked per month is 171.

Problem 5.9.

To repair electrical equipment it is necessary to:

turning works according to the III category; time spent 10 minutes;

drilling work according to category II; time spent 5 minutes;

grinding work according to category IV; time spent 6 minutes.

Quarterly production program of 6000 units of equipment. Determine the fund for direct piecework wages of workers, if the shift duration is 8 hours, there are 22 working days in a month; The minimum monthly wage is 600 rubles.

Problem 5.10.

The composition of auxiliary workers in the mechanical shop is as follows:

2 mechanics for repairing equipment of the II category;

5 mechanics of the III category;

12 machine operators of the V category.

Remuneration is piecework-bonus. The planned percentage of bonuses for mechanics is 25%, mechanics – 15%; machine operators – 30%. Additional payments will be 10% of direct earnings. The hourly tariff rate of category I is 15 rubles. The annual working time of one worker is 1882 hours. Determine the wage fund for auxiliary workers in the machine shop.

Problem 5.11.

The standard time for manufacturing one product is 20 minutes, the hourly tariff rate for a given complexity of work is 18 rubles, 22 working days per month; Shift duration: 8 hours. 580 products were manufactured in a month. Define:

monthly production rate;

piece price for the product;

piecework earnings per month.

Problem 5.12.

On shoe factory 30 foremen work, 5 of them supervise teams with more than 10 workers. The foreman's salary fund for the year is 40 thousand rubles. For leading a team of up to 10 people, an additional payment of 10% is required, and for more than 10 people - 15% of the salary. Determine the annual amount of additional payments to foremen of a shoe factory.

Problem 5.13.

The team servicing the unit has a production target - to produce 8600 tons of products per year, and 13.5 tons per shift. The nominal operating time of the unit according to the plan is 296 days. The unit is used in 2 shifts. The annual wage fund of the brigade at a rate of 866,400 rubles. Determine the team's wage fund based on piecework rates, taking into account compliance with standards.

Problem 5.14.

The workshop employs 650 workers of the main production, of which 50% are piece workers. According to the orders, 5% of piece workers fulfilled the norm by 90%, and 10% by 95%. Determine by what percentage labor productivity will increase if all piece workers bring their output to 100%.

Problem 5.15.

To produce the planned volume of products while maintaining the output achieved during the reporting period, 2,800 industrial production personnel are required. As a result of the implementation of measures planned in the planned period, 300 workers will be released, including the introduction new technology will help reduce labor requirements by 140 people. Determine the overall size of the increase in labor productivity, including through the introduction of new technology.

Problem 5.16.

The company planned to increase production from 500 thousand rubles to 600 thousand rubles, while it is planned to increase labor productivity by 12%. Determine the number of personnel that must be hired by the company if last year the number of personnel was 100 people.

Problem 5.17.

The production rate is 40 products per shift, shift duration is 8 hours. Determine the standard piece time and labor productivity.

Problem 5.18.

Calculate the cost for the drilling operation if the production rate is 20 parts per hour. Work category VI. Assume that there are 8 hours per shift and 22 work shifts per month.

Problem 5.19.

Processing time for a part lathe as a result of the change in geometry, the sharpening of the cutters decreased compared to the base period from 17 to 14 minutes. Actual labor productivity (output) increased by 28%. Determine the actual processing time for one part.

Problem 5.20.

According to the plan, product output at the machine-building plant should increase by 8% compared to last year, and the number of employees should increase by 1.6%. Determine the planned increase in labor productivity.

Problem 5.21.

Product output at the enterprise should increase by 8%, and the number of employees - by 1.6%. Determine how much production volume will increase due to increased labor productivity.

Problem 5.22.

The stamping shop has 110 pieces of equipment installed. The workshop operates in two shifts. Determine the turnout number of installers for a service rate of 10 presses.

Problem 5.23.

In the reporting year, the loss of working time amounted to 8%. Thanks to the implementation of a number of measures, these losses should be reduced to 5%. The share of production workers in the total number of industrial production personnel was 45% in the reporting year, and 50% in the planned year. Determine the planned increase in labor productivity due to these activities.

Problem 5.24.

Last year the plant employed 1,500 people. In fact, each employee worked 1830 hours. In the planned year, the actual work time of one worker is planned to increase to 1840 hours. The share of production workers in the total number of employees is 70%. In addition, in the planning year, thanks to the introduction of a number of measures, losses from defects, which amounted to 1.5%, are expected to be reduced by 50%. Determine the number of workers that will be released in the plan year.

Problem 5.25.

Last year, the plant produced products worth 6,200 thousand rubles. with a workforce of 1800 people. For the planned year, production output is determined in the amount of 6944 thousand rubles, and the number of employees according to the plan should be 1872 people. Determine the planned increase in labor productivity, the impact of labor productivity on the increase in output, %.

Problem 5.26.

In the reporting year, the effective time fund of one worker was 1,800 hours. In the planning year, thanks to the introduction of measures to improve the use of working time, the duration of the effective time fund of one worker should increase by 40 hours. Determine by what percentage the productivity of one worker should increase.

Problem 5.27.

Due to the introduction of a new technological process, the output per worker in the mechanical shop when processing gears this year increased by 28.3% compared to last year, and the labor intensity of manufacturing shafts decreased by 24.2%. Determine by what percentage the labor intensity of processing gears has been reduced and labor productivity has increased when processing shafts.

Problem 5.28.

Determine by what percentage the increase in labor productivity is planned for the current year compared to the previous year, if to implement the current year’s production program, which is equal in labor intensity to last year’s plan, the number of employees is 1,400 people, and in the last (reporting) year it was 1,550 people.

Problem 5.29.

As a result of the introduction of a new technological process, the time to manufacture one part was reduced from 2 to 1.5 minutes. Determine the number of released workers if it is known that the annual program is 100 thousand units, the annual time fund of one worker is 1830 hours and the average fulfillment of standards is 110%.

Problem 5.30.

The workshop's plan for gross output increased in April compared to March by 12% and amounted to 210 thousand rubles. Determine the required number of workers to fulfill the April plan, if it is known that the growth in output per worker in April is planned to be 8.4% and that in March 420 workers actually worked in the workshop.

Problem 5.31.

In May, the machine shop should produce commercial products worth 620 thousand rubles. The cost of work in progress as of May 1 is 140 thousand rubles, and as of June 1 – 115 thousand rubles. determine the required number of workers to fulfill the plan for the month of May, if it is known that the output of one worker according to the plan for May, thanks to the mechanization of work carried out, should increase by 10% compared to April and that the average output of one worker in April was 760 rubles.

Control questions

What is “labor productivity”?

Name the indicators of labor productivity.

Imagine the classification of personnel of an industrial enterprise.

Expand the concept of “personnel structure”.

What is the basis for calculating personnel requirements.

Name the forms and systems of remuneration.

What is the essence of the tariff system of remuneration?

What is the difference between a profession and a specialty?

What do tariff coefficients show?

How is the rate calculated?

1.The profit of the company is
a) revenue from the sale of manufactured products
b) sales revenue minus production taxes
c) the difference between sales revenue and production costs
d) there is no correct answer
2.Which of the options below provides examples of all three factors of production: land, labor and capital?
a) money, mechanic, arable land
b) teacher, oil harvester
c) turner, machine, shares
d) bonds, natural gas. manager
3. A bank that deals with the savings of citizens and companies, as well as their loans.
a) emission
b) stock exchange
c) commercial
d) insurance
4. Which banks are behind the largest insurance companies that these banks serve primarily:
a) stock exchange
b) insurance
c) mortgage
d) trading
5 Establish a correspondence between the example and the structural element of the tax. For each position given in the first column, select a position from the second column.
Example Tax Structural Element

A) citizen 1) tax object
B) wages 2) subject of tax
B) car 3) tax rate
D) 13%
D) inherited property
6. Establish a correspondence between factors of production and types of income. For each position given in the first column, match the position from the second column.
Types of Income Factors of Production
A) rent 1) land
B) wages 2) labor
B) profit 3) capital
Problem 1. The company employs 20 people. Each person works 8 hours of working time per day. 1600 parts are made per day. What is the productivity of the enterprise?
Task 2. Determine the state of the country’s state budget, if it is known that the country spends $280 million on defense, $40 million on health care, and state apparatus 75 million dollars, for education 35 million dollars, for science 20 million dollars, for payment of social benefits 400 million dollars, for payment of interest on government bonds 140 million dollars, for security environment 45 million dollars, profits of state enterprises amounted to 22 million dollars, taxes 170 million dollars, personal income tax 390 million dollars, corporate income tax 85 million dollars, excise taxes 32 million dollars. , customs duties 15 million dollars.

1. the pastry chef made 3000 cakes per month. Having improved his skills, he began to produce 4,500 cakes. At the same time, he was paid piecework and received 20 kopecks for baking one cake. How did the pastry chef's salary change in one day if there were 20 working days in the month?
2. The company produced 600 mixers per month. After the introduction of more advanced technology, labor productivity per day increased by 1.5 times. Determine how, under the new conditions, the production of mixers will change in a month with 20 working days?
3.There are 31 seamstresses working at the Maria garment factory. Each production capacity was 2 dresses per day. After the introduction of piece-rate wages, productivity increased by 50% per day. Each dress brings the company a profit of 200 rubles. What profit tax did the company pay per month before and after introducing new wages, if there are 20 working days per month and the company’s profit tax is 35%?