1.3.2 Analysis of the effectiveness of using objects of labor

The main indicator of the use of objects of labor is the consumption of materials, which characterizes the amount of material costs per 1 rub. released products.

M e \u003d M w / TP, RUB / RUB

M e 0 \u003d 2759190/5631000 \u003d 0.45 rubles / rub.

M e 1 \u003d 4833360/9864000 \u003d 0.49 rubles / rub.

Factors affect material consumption:

1) change in material costs

ΔM e (M s) \u003d (M s 1 / TP 0) - (M s 0 / TP 0)

ΔM e (M s) \u003d (4833360 / 5631000-2759190 / 5631000) \u003d 0.85-0.5 \u003d 0.35 rubles / rub.

2) change in marketable products

ΔM e (TP) \u003d (M s 1 / TP 1) - (M s 1 / TP 0)

ΔM e (TP) \u003d (4833360 / 9864000-4833360 / 5631000) \u003d 0.41-0.85 \u003d -0.46 rubles / rub.

The overall influence of two factors:

ΔM e \u003d ΔM e (M s) + ΔM e (TP)

ΔM e \u003d 0.35 + (- 0.46) \u003d - 0.11 rubles / rub.

Relative savings:

E about Mz \u003d M z 0 × I pp - M z 1

E about Mz \u003d 2759190 * 1.5-4833360 \u003d -694575 thousand rubles.

Conclusion: from the analysis of the use of the subject of labor, it can be seen that material consumption under the influence of two factors decreased by 0.11 rubles / rub. and relative cost overruns amounted to 694,575 thousand rubles.

1.3.3 Analysis of the effectiveness of the use of labor instruments

The main indicator of the efficiency of using labor instruments is labor productivity, i.e. production per person.

P t \u003d TP / ChP

P t \u003d 5631000/3754 \u003d 1500 thousand rubles.

P t \u003d 9864000/4932 \u003d 2000 thousand rubles.

Factors influence the value of labor productivity:

1) change in marketable products

ΔP t (tp) \u003d (TP 1 / PR 0) - (TP 0 / PR 0)

ΔP t (tp) \u003d (9864000/3754) - (5631000/3754) \u003d 2628-1500 \u003d 1128 thousand rubles.

3) change in the number of personnel

ΔP t (chp) \u003d (TP 1 / PR 1) - (TP 1 / PR 0)

ΔP t (chp) \u003d (9864000/4932) -9864000/3754) \u003d 2000-2628 \u003d -628 thousand rubles.

Influence of two factors:

ΔP t \u003d ΔP t (tp) + ΔP t (chp)

ΔP t \u003d 1128-628 \u003d 500 thousand rubles.

Relative savings:

E oFzp \u003d F zp 0 × I pp - F zp 1

E oFzp \u003d 825880 * 1.5-1183680 \u003d 55140 thousand. rub.

Conclusion: from the analysis of the use of labor tools, it can be seen that labor productivity is influenced by two factors, the change in TP and the number of personnel. Due to the increase in the fund wages relative savings amounted to 55,140 thousand rubles.

1.4 Analysis of production volumes

In conditions of limited production capabilities and unlimited demand for the first place is the volume of production.

table 2

Production volume

The table shows that the output of ferrotitanium in 2008 decreased by 190 tons per year, and the output long products and the rings increased. The rate of increase in the production of rings was 67%, and of long products - 19%. The increase in the production of rings indicates that in 2009 the demand for ring products increased.

1.5 Analysis of the quality and competitiveness of products

The company's competitors include:

1. Enterprises that own ring rolling mills and produce

ring products.

2. Forges producing ring forgings.

Factors that ensure the competitiveness of the enterprise:

1. Availability of unique ring rolling equipment.

2. Availability of technologies and personnel that allow processing

pressure of heat-resistant alloys, alloy steels and titanium alloys.

3.The company is known in the aerospace industry as one of the

leading manufacturers of ring blanks.

4. High quality products. Availability of appropriate certificates.

The quality of the company's products fully meets the requirements

aerospace industry.

Competitors in the Russian Federation and the CIS:

1. OJSC "NTMK", N. Tagil

2. OJSC "Uralskaya Kuznitsa", Chebarkul

3. FSUE "Uralvagonzavod", N. Tagil

4. OMZ-Special Steels, Saint Petersburg

5. JSC "Motovilikhinskiye Zavody", Perm

6. JSC "Stupino Metallurgical Plant", Stupino

7. OJSC "Nizhnedneprovsky pipe-rolling plant", Dnepropetrovsk, Ukraine

8. OJSC "Constar", Kryvyi Rih, Ukraine

9. JSC "Bummash", Izhevsk

10. Industrial campaign "Rodina", Moscow

11. "Plant of ring blanks", Omsk

12. CJSC "Metacom", Omsk

13. Tool plant of powder metallurgy "IZPM", Zaporozhye

14. VSMPO, V. Salda

15. LLC "Avtospetsmash", Cherepovets

16. PP "VIVAT", Moscow

17. LLC "Cheboksary plant of special electrometallurgy", Cheboksary

18. LLC "New technologies", Magnitogorsk

19. OJSC "KUMZ", Kamensk-Uralsk

In addition to these competitors, the threat to the company's business is

mastering the production of ring blanks by the main buyers in their forging shops. Continuous improvement of product quality, reduction of costs, will minimize such risks.

The company in the competition relies on:

1. Development business relationship with existing buyers. Expansion of the range of purchases and improvement of the quality of service.

2. Technical re-equipment.

3. Improving the quality of business management. The factors characterizing the stability of OJSC Ruspolymet in the occupied market are:

1. Availability of unique ring-rolling equipment.

2.the availability of technologies and personnel that allow processing

pressure of heat-resistant alloys, alloy steels and titanium

3. stable product quality that meets the requirements of the aerospace industry, and is confirmed by the availability of relevant certificates.

An analysis of the quality and competitiveness of products (solid-rolled rings) is presented in Table 3 (Appendix 4).

The analysis shows that solid-rolled rings produced by OJSC Ruspolymet are competitive.

Etc.) enterprises; organization of work on the creation of new types of products in time; ensuring the rational organization of workers' labor and the necessary conditions for the implementation of the entire complex of works on preparing production for the release of new products; establishment economic relations between the participants in the creation process new technologyensuring the interest of scientists, engineers ...

They receive funding and separate workplace - "dog playground". This type of organization is used by 3M, Dow, Westinghouse, General Mills. IN Russian practice, the planning and economic, financial and sales departments, the chief designer's department, the chief technologist's department, the research and development department are busy planning new products at the enterprises of the old formation. In enterprises created ...

Analysis of the efficiency of using circulating assets and objects of labor of machine-building enterprises

The analysis of efficiency of use of circulating assets and items of engineering enterprises of labor

BaldinKonstantinVasilevich

BaldinKonstantinVasilievich

Doctor of Economics, Professor

Department of Finance and Credit

[email protected]

Makridenko Evgeniy

Makridenko Evgeniy

Applicant

Department of Finance and Credit

Moscow State Machine-Building University (MAMI)

Lezina Olga Alexandrovna

LezinaOlgaAleksandrovna

Job seeker, assistant

Department of Economics

Ukhta State Technical University

[email protected] ru

Annotation:In this scientific article it is substantiated that circulating assets are differentiated into circulating production assets and circulation funds.Taking into account the sequence of movement of circulating assets, the necessity of decomposing their turnover into components has been proved.characterize the effectiveness of successive stages of the movement of working capital.

Abstract:In this scientific article substantiates that the revolving funds are differentiated on the current operating funds and funds of treatment. Given the sequence of movement of working capital, it proved the need for the expansion of their turnover on the components that characterize the effectiveness of the successive phases of the movement of working capital.

Keywords: Efficiency, factors, criteria, resources, circulating funds, circulation funds, financial stability.

Key words:The efficiency factors, criteria, resources, revolving funds, handling funds, financial stability.

The enlarged block among the resources of the production system is considered current assets. The concept of working assets is identical to working capital, working capital and is one of the component parts property of the enterprise necessary for its normal functioning. In terms of the ability to transfer the cost of a resource to results working capital have greater mobility, i.e. are completely consumed in a single production cycle. In the process of transformation of the status of a resource through costs, they undergo a change in their material and material form, they lose use value in the production process.

Working capital serves the process of functioning of the production system, participates directly in the process of production of products and their sale, which is a service operating activities enterprises. However, in the course of business, the enterprise is engaged not only in the production of capital, but also in the investment of capital and the attraction of capital. Therefore, there are investment and financial types activities that also require the attraction of working capital. Based on such a possible application of resources, circulating assets are differentiated into circulating production assets and circulation funds. Circulation funds represent their most liquid form, and are both the initial stage of the movement of circulating assets and the final part of their transformation. Like any resource, circulating assets begin their movement with an advanced value that exists in the form of cash.

Their further transformation is associated with the transition to the form of circulating production assets, which is characterized by the stage of transformation of funds into production stocks. Inventories, being the material form of advanced working capital as a result of the transition of the advanced value from the monetary form to the productive one, make it possible to combine working capital with fixed assets, as well as with human labor. At this stage, circulating assets have a material form, and their current costs are expressed in material costs, i.e. the resource status changes to the current cost status. As a result of the combination with other factors of production, circulating assets are replenished with consumed non-circulating assets and labor, which is embodied in the created value in the form of a commodity form. Revolving funds again become circulation funds, and then from the commodity form they acquire a more liquid one - in the form of cash and their equivalents.

Revolving funds at each moment of time are in all three forms, and in this regard, the structure of their attraction as well as the speed of their advance is important. The intensity of movement of working capital is traditionally measured by the indicator of the turnover ratio of working capital, or the rate of turnover, calculated as the ratio of proceeds from sales to the value of working capital - current assets (the inverse indicator is the load factor of working capital). It is believed that this indicator reflects the number of revolutions made by circulating assets during the study period. In reality, this indicator gives an overestimated value, since the result of production, in this case, the proceeds from sales, is a function of all assets, and the determination of the number of revolutions can be carried out only by identifying the private effect corresponding to the use of working capital (this applies equally to all private indicators efficiency).

Since at the second stage of the movement, part of the working capital acts in the form of inventories, it is necessary to assess the turnover of this stage. In the practice of analysis, the turnover of inventories is measured by finished products or at cost products sold... Also, the cost is the cumulative effect of the costs of all assets, and since the current costs of inventories are material costs (cost element), it is possible to estimate the turnover of inventories by their value.

Taking into account the sequence of movement of circulating assets, let us decompose their turnover into components as follows:

(1)

where To - the ratio of the turnover of current assets;

Bp - proceeds from products sold;

From about - the average annual value of working capital;

PZ - productive reserves;

M Z - material costs;

IN - output.

Elements - factors characterize the effectiveness of the successive stages of the movement of working capital. So, stage 1 characterizes the transfer of the value of current assets to production inventories, displays the structure of current assets. Stage 2 characterizes the turnover of inventories through the transfer of their value to material costs. This indicator is the inventory turnover. The next stage characterizes the effectiveness of the current costs of working capital - material, actually creating a result that has its own name - material efficiency (the opposite indicator is material consumption). And, finally, the efficiency of stage 4 - the rate of implementation - corrects the external environment in the effectiveness of the use of working capital, as well as in the efficiency of other resources.

The distribution of working capital across the spheres of production and circulation requires a balanced approach. It is believed that the more working capital is in the sphere of material production, the higher the efficiency of their use. In our opinion, this is true as far as the main distinctive feature of working capital is concerned - if they are spent, they are used completely in a single cycle, which characterizes the turnover of the resource stock. However, it is necessary to attract working capital in the sphere of circulation in order to maintain a certain financial condition an enterprise characterized, for example, by liquidity indicators. The optimal structural composition of circulating assets, determined by their attraction in the form of circulating production assets and circulation funds, is a way to increase the efficiency of their use through the balance of funds in production inventories, in work in progress and in the form of circulation funds. So, production efficiency requires the maximum transition of working capital from the monetary form to the material form as an expression of the need to use all resources. Financial stability predetermines the requirements for the structural composition of circulation funds, for their liquidity. This is due to the unity of circulating assets, their ability to move from one type to another, but their initial form and initial resource are cash.

The structural composition of current assets is divided into standardized and non-standardized. Cash, being non-standardized, nevertheless, they have some restrictions on their value, which, first of all, is regulated by the boundaries of changes in absolute liquidity (\u003e 0.2). The emergence of liquidity indicators is associated with the attraction of funds from outside and, therefore, with the emergence of debt. In this regard, the structural composition of circulating assets is investigated from the point of view of property rights in the form of a coefficient of provision with own circulating assets (\u003e 0.1).

The analysis data indicate the dependence of the efficiency of transformation of resources as the stage of their transformation approaches the boundaries of the production system - both in absolute size and in the dynamics of change. Internal transformations experience the least influence of the external environment and, accordingly, are more sensitive to control influences as indicators characterizing the state internal environment production systems.

As the stages of movement of objects of labor, the following are identified: the average annual cost of working capital; the cost of working capital in inventories; material costs; commercial products; proceeds from sales, which is associated with the presence in the practice of analyzing performance indicators of individual stages of the transformation of working capital.

The study of the transformation of objects of labor in the mechanical engineering of Moscow allows us to identify the stages, the effectiveness of which has the greatest contribution to the achievement of a useful result. The performed index analysis (the method of chain substitutions) allows us to assert that the efficiency of the stage corresponding to the return of material costs had the greatest positive contribution to the formation of a useful result (sales proceeds). This speaks in favor of the need to increase the production use of the objects of labor with a parallel increase in the efficiency of transformation of further stages. It also cuts off the possibilities of extensive growth, a decrease in the volume of working capital ( negative influence for the volume of proceeds - 125 million rubles).

Fixed and circulating assets, being the most important rather homogeneous groups of factors of production, for their inclusion in the production process require the application of costs of the integrating factor - labor. The efficiency of labor use is characterized by an indicator of labor productivity. The labor resource is consumed in the production process, passing to current costs as part of the cost price. A feature of measuring labor productivity is that its costs can be measured both in natural and in monetary units.

Within the framework of the production system, technological and organizational changes aimed at increasing the efficiency of the factor of production, labor, contribute to its more intensive use. In fact, the goal of increasing labor efficiency is to replace it with capital, which is opposed by the fact that there are certain restrictions on the prospects for growth in labor productivity, established as a result of research by member organizations of the European Association of National Productivity Centers (EANCP) over more than 30 years of its existence. In Russia, since 1993, the representative of the EANCP is the Productivity Center of the Ministry of Health and social development RF.

Labor utilization is reflected in the social effect. So, each economic entity, possessing limited rationality - i.e. acting in accordance with his experience, situation, available information, generates single solutions, including in the field of the use of labor, which make up the overall vector of the economy. Since the beginning of the 90s, there have been significant changes in the structure of employment, manifested in the outflow of employed labor from the production sphere, as well as in the qualitative composition of the employed. Changes in the composition of the labor resource are manifested as a consequence in their efficiency. In this regard, it should be noted that such a restructuring of the economy, which results in the existing trends in employment in industry and other sectors, is hardly aimed at a transition to a more optimal, productive, effective structure, since such changes are accompanied by negative dynamics of the indicators of the results of the functioning of both individual enterprises and the economy as a whole in the long run.

In the countries with transitional economies of the post-socialist space, a decrease in employment occurs in parallel with a drop in production volumes, and with a tendency towards an increase in material production, a tendency towards a decrease in the number of employed remains. In Moscow, supply on the current labor market significantly exceeds demand. The most intense process of releasing labor in the branches of material production, namely in industry, construction, transport, communications. The reduction in the number of people employed in mechanical engineering in Moscow is ahead of the corresponding trend in the industry as a whole.

There is an obvious connection between the dynamics of labor productivity and wages, which makes the existence of an indicator of the efficiency of labor use in the form of wages and salaries logical. The comparative dynamics of output and labor costs shows the dependence of the usefulness of consumed labor on changes in its value. IN developed countries the rate of growth of wages outstrips the rate of growth of labor productivity, while in Russia the state of wages in its insufficiency has reached the level of the impossibility of reproduction of the labor force, or at least its individual types.

The data indicate a more accelerated last years growth of labor productivity in comparison with wages. Resources are limited and therefore require payment for restoration. The use of any factor of production is paid according to its current costs. A factor that has received insufficient payment for restoration (for example, labor) does not fully recover, it loses in quality, degrades, and the level of efficiency of its use decreases. In addition, the use of labor in a certain amount and quality affects the use of other factors of production - production systemthat has lost the best part of labor resources, subsequently loses part of other resources. If the high cost of using a resource is another incentive for it effective use, then it is logical to assume the opposite in the case of payment for the use of labor.

Therefore, the tendency to increase the efficiency of current labor costs through their reduction, which has developed in the mechanical engineering of Moscow, opposes the tendency to deteriorate the state of the labor resource, if we consider labor costs as payment for the use of its resource. This indicates the need for an optimal structure labor resources, correspondence of the qualification level of the labor unit to the workplace If, as a result of the established wage policy in western countries there is a qualitative improvement in labor resources through the cost of their reproduction, then low wages in Russia, averaging 8645 rubles per month. in mechanical engineering, will invariably lead to their deterioration. In addition, the average wages in mechanical engineering are traditionally lower than in industry as a whole.

The modified production function makes it possible to assess the dependence of sales volume on the use of the qualitative composition of labor resources, which indicates the need for investment in labor resources, to improve their quality. This confirms the fact that successfully functioning industrial enterprises the average salary is higher than on the stagnating ones, which contributes to the attraction of a more qualified labor force, the possibility of its selection.

The trends observed at the level of individual enterprises, industries, regions remain at the national level as well. Economic policy At the current stage, among the main directions and conditions of financial stabilization and sustainable economic growth, Russia emphasizes the provision of outstripping growth rates of real incomes of the population compared to the growth rates of gross domestic product. However, in reality, in recent years, the growth rate of gross value added per person in Russia (i.e., productivity at the state level) has outpaced the growth rate of the amounts of wages received, which indicates a redistribution of value added in favor of its other elements - gross profit, depreciation , taxes.

Insufficiency of the amounts spent on the reproduction of labor and their discrepancy between its productivity can be illustrated by the following fact that determines the demand for some types of mechanical engineering products. In Russia, a single tractor with a train is equal in value to the annual salary of 500 employees of collective agricultural enterprises, and in terms of productivity - less than 50. This means that the labor force is almost 10 times cheaper than the equipment equivalent in terms of productivity.

Insufficient rates of economic growth of an enterprise and a decrease in labor productivity have a negative impact on the attraction of labor resources. However, an increase in labor productivity can also have a negative impact on employment if the level of growth in labor productivity is not accompanied by a higher level of economic growth (dynamics) of the enterprise. There is a decrease in the number of jobs, and the level of employment does not correspond to the available potential - labor resources, i.e. there is a negative balance of this resource. This is exactly the situation in the engineering industry of Moscow.

Thus, as the stages of labor movement, the following are identified: the number of personnel, labor costs, the volume of marketable products.

The study of the transformation of labor in mechanical engineering in Moscow allows us to single out the stages, the effectiveness of which has the greatest contribution to the achievement of a useful result. The conducted index analysis (method of chain substitutions) for years allows us to assert that the efficiency of the stage corresponding to the expenditure of labor resources had the greatest positive contribution to the formation of a useful result (marketable product). This speaks in favor of the need to increase the average wage, but this is not happening perceptibly; moreover, theoretically, the possibilities of extensive growth are cut off while the number of people employed in the machine-building industry in Moscow decreases.

Hence it follows that for the use of any resource, it is important to match its available size and the level of efficiency of its current costs, which is a condition for increasing its efficiency. The scarcity of resources contributes to their more efficient use, therefore a more effective return of current costs, which actually create a result, will depend on the available size of the resource, namely, on its stock. An example of high efficiency of resources while minimizing their passive attraction in the form of reserves was convincingly shown by the Japanese management system “just in time”. In addition, an important condition for the use of all resources is compliance with the principle of organizing production - proportionality.

Deterioration of the use of any resource - quantitative and qualitative - requires compensation for the emerging "bottleneck" with other resources, in the use of which "wide spaces" appear. The interrelation between changes in the efficiency of one resource and its immediate reflection in the efficiency of other resources is well known and is based on both the fact of creating a result simultaneously by all factors (resources) of production, and a change in the share of resources in current costs. This was the reason for the appearance of indicators of the interrelationships of the structure of the means used - for example, capital-labor ratio, and suggests the hypothetical existence of indicators such as material-to-labor ratio, power-to-weight ratio, provision of fixed assets with material resources, etc.

At individual machine-building enterprises in Moscow, the process of transformation of factors of production has its own characteristics. So, at PJSC "Karacharovsky Mechanical Plant" the dynamics of labor instruments at the stages of their transformation fully corresponded to the condition of increasing efficiency, and before that it was the opposite. This is confirmed by calculations of the integral indicator of increasing the efficiency of the use of labor instruments. This is also confirmed by the calculation of the integral indicator of increasing the efficiency of using objects of labor. The revealed violations of the dynamics of the transformation of resources in the context of production factors by stages of their transformation indicate a violation of the proportionality of production, a differently accelerated process of movement of resources towards results. Chaotic changes in efficiency at individual stages require system management in order to adjust the intensity of transformation of resources at individual stages, to arrive at the most advantageous ratio of resources and results.

Literature

1. Economy of Russia. Trends and Prospects (Issue 27) Institute for the Economy in Transition.www. iet. ru

2. Efficiency of functioning of the industrial complex of Russia / Ed. D.S. Lvova M .: Nauka, 2012, p. 121.

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Objects of labor (raw materials, materials, fuel energy) are material resources that, with the help of means of labor, are exposed to the influence of human labor in order to give them such forms and properties that a person needs to satisfy his production and personal needs.

To assess the effective use of objects of labor, the following indicators are calculated:

The cost of using materials;

Production output for 1 rub. materials;

Coefficient of the cost of materials in the total cost of objects of labor;

Material consumption - the share of the cost of objects of labor of the cost of production.

A general characteristic of the use of objects of labor can be obtained by analyzing the indicators of material efficiency, material consumption.

The efficiency of using labor resources can be judged by the indicators:

1) the dynamics of material costs per 1 rub. products excluding depreciation.

2) relative savings in material costs without depreciation.

3) consumption critical species Goods and materials (commodity mat of values) for 1 rub. products in kind.

Analysis of the efficiency of using production resources

Analysis of the efficiency of using fixed assets

The main indicator of the efficiency of using fixed assets is the return on assets.

Ф dpt \u003d, rub / rub.

F det 0 \u003d 1.46 rubles / rub. F det 1 \u003d 1.79 rubles / rub.

The following factors affect the return on assets:

DFotd (TP) \u003d \u003d 0.86 rubles / rub.

2) change in the cost of OPF

DF det (F op) \u003d \u003d -0.53 rubles / rub.

Influence of two factors:

DF det \u003d DF det (TP) + DF det (F op) \u003d 0.86-0.53 \u003d 0.33 rubles / rub.

DF det \u003d F det 1 - F det 0 \u003d 0.33 rubles / rub.

Relative savings:

E oFop \u003d F op 0? I рп - Ф op 1 \u003d 688 004 * 1.46 - 891 155 \u003d +113 331 thousand rubles.

When analyzing the efficiency of using fixed assets, the return on assets was calculated, its increase by 23% indicates the rational use of fixed assets, which gives the enterprise an income of 113 331 thousand rubles.

The change in capital productivity was influenced by an increase in the cost of fixed assets by 30% and an increase in marketable output by 59% in the analyzed period.

Analysis of the effectiveness of using objects of labor

The main indicator of the use of objects of labor is the consumption of materials.

Me \u003d, RUB / RUB

M e 0 \u003d 1.79 rubles / rub. M e 1 \u003d 1.79 rubles / rub.

Factors affect material consumption:

1) change in material costs

DM e (M z) \u003d \u003d +0.33 rubles / rub.

2) change in marketable products

DM e (TP) \u003d \u003d -0.33 rubles / rub.

The overall influence of two factors:

DM e \u003d DM e (M s) + DM e (TP) \u003d 0.33 - 0.33 \u003d 0 rubles / rub.

DM e \u003d M e 1 - M e 0 \u003d 0 rubles / rub.

Relative overrun:

E about Mz \u003d M z 0? I rp - M z 1 \u003d - 1 243 thousand rubles.

The material consumption was influenced by an increase in marketable output by 59%. Material costs, in turn, increased by 59%, which is due to an increase in production.

The result of the ineffective use of objects of labor was an overspending in the amount of 1 243 thousand rubles.

Analysis of the efficiency of using labor resources

The main indicator of the efficiency of using labor instruments is labor productivity, i.e. production per person.

P m \u003d, thousand rubles / person

P t 0 \u003d 1567 thousand rubles / person P t 1 \u003d 1996 thousand rubles / person

Factors influence the value of labor productivity:

1) change in marketable products

DP t (TP) \u003d \u003d 928 thousand rubles / person.

2) change in the number of personnel

DP t (PE) \u003d \u003d -499 thousand rubles / person.

Influence of two factors:

DP t \u003d DP t (TP) + DP t (P) \u003d 928-499 \u003d 429 thousand rubles / person.

Relative damage:

E oFzp \u003d F zp 0? I рп - Ф Зп 1 \u003d -21 758 thousand rubles.

Having analyzed the efficiency of the use of labor instruments, we see that labor productivity increased by 27%. There was an increase in marketable output by 59%, as well as an increase in the number of personnel by 25%, so production in 2009 increased.

The following is observed at the enterprise: wages are growing more slowly than labor productivity. This testifies to the intensive development of the enterprise. In general, this state at the enterprise characterizes the inefficiency of the use of human resources.

Analysis of the use of objects of labor

The rational use of materials (objects of labor) is one of the critical factors increase in production and decrease in production costs, and, consequently, an increase in profits and the level of profitability.

A generalizing characteristic of the use of objects of labor is given by the ratio of the costs of production to the value of products produced from these objects of labor, i.e. indicators of material efficiency and material consumption.

The analysis of the influence of these factors on the cost of production is carried out by the integral method based on the data in Table 4.

Table 4 - Analysis of material efficiency of objects of labor

The sequence of calculations is as follows:

The effect of changing the number of objects of labor consumed in production:

TPm=MO1xM+ (MOxM) / 2 \u003d 575443 thousand rubles; (4)

Impact of changes in material efficiency:

TPmo=М1хМО+ (MOxM) / 2 \u003d -278082 thousand rubles; (five)

The total influence of factors:

TP \u003d TP m + TP mo \u003d 575443-278082 \u003d 297361 thousand rubles. (6)

OE m \u003d M 2 -M 1 x (TP 2 / TP 1) \u003d 1710682 -1263276x (2040279/1742918) \u003d 176 thousand rubles.

IN 2007 material costs increased by 11%, commercial products increased by 35.42%, material output decreased by 19 k. The enterprise has a relative cost overrun material resources in 2007, the total influence of the factors turned out to be positive.

Analysis of the use of labor and wages

A generalizing indicator of the use of labor in organizations is the share of funds for the remuneration of personnel in the cost of production. The most important indicator of the efficiency of labor use is labor productivity. The analysis of the degree of influence of labor use on the volume of production is carried out according to the data in Table 5.

Table 5 - Analysis of labor productivity

In the analysis of the influence of factors, we use the same integral method:

By changing the number of employees:

P h \u003d PT 1 xCh + (PTHCh) / 2 \u003d 30942 thousand rubles. (7)

Due to the impact of labor productivity:

P Fri \u003d H 1x PT + (PTxCh) / 2 \u003d 346,024 thousand rubles; (8)

The total influence of factors on sales:

P \u003d P h + Fri Fri. \u003d 30942 + 346024 \u003d 376966 thousand rubles (nine)

H \u003d Ch2-Ch1x(P2/P1) \u003d 3940 - 3875x (2050029/1673063) \u003d -808 people. (ten)

The analysis of the effectiveness of the use of funds for wages is carried out on the basis of the data in Table 6.

Table 6 - Analysis of the effectiveness of the use of funds for wages

The analysis boils down to the following calculations:

Calculation of the absolute deviation to the value of wages:

Oz=FZ2-FZ1\u003d 421921-322591 \u003d 99330 thousand rubles; (eleven)

Calculation of the relative variance in wages, showing the effect of the use of funds by the element of wages on the cost of production (savings or cost overruns):

About z \u003d FZ2-ФЗ1х(TC2/TC1) \u003d 421921-322591x (2262669/1742918) \u003d 3131 thousand rubles. (12)

Calculation of the relative deviation in wages, taking into account the coefficient of variable payments (in the calculations, you can take 0.5), the adjustment coefficient in this case:

K k \u003d ( TC2/TC1x100% -100%) x0.5 \u003d 14.91%; (13)

The relative deviation is:

OO s p \u003d FZ2-ФЗ1х(1+Kk/ 100%) \u003d 421921-322591x (1 + 14.91 / 100) \u003d 51230 thousand rubles; (fourteen)

The absolute saving of employees amounted to 808 people, under the influence of the growth of labor productivity in 2007 by 20.51%. Comparing the growth rate of labor productivity (120.51%) and the growth rate of wages per employee (127%), it can be noted that such a ratio in rates does not provide cost savings for the element of wages, therefore, reduces production efficiency.

(OO s + OOZ P) \u003d 3131 + 51230 \u003d 54361 thousand rubles.

Since the OO z P has a (+) sign, this means that there is an overspending on the element of labor in the cost of production.