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

Sufficient provision of enterprises with the necessary labor resources, their rational use, the high level of labor productivity is of great importance to increase product volumes and increase production efficiency. In particular, the capacity of the company's labor resources and the effectiveness of their use depend on the volume and timeliness of the fulfillment of all works, the efficiency of equipment, machinery, mechanisms, and as a result of the production volume of products, its cost, profit and number of others economic indicators.

The main tasks of the analysis are:

1. Evaluation of the provision of the enterprise and its structural divisions by labor resources as a whole, as well as in categories and professions;

2. Study of fluidity of personnel;

3. Analysis of the use of the working time fund;

4. Analysis of labor productivity;

5. Analysis of product complexity;

6. Analysis of the wage Fund

7. Detection of labor reserves, more complete and efficient use.

Sources of information for analysis are the Work Plan, Statistical Reporting "Procedure Report", Tabelnaya Accounting and Frame Department.

The company's security by labor resources is determined by comparing the actual number of employees in categories and professions with a planned need.

Special attention is paid to the analysis of the company's security by personnel important professions. It is necessary to analyze the qualitative composition of labor resources on qualifications.

The completeness of the use of labor resources can be estimated by the number of spent days and hours with one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

The working time fund (T) depends on the number of workers (CR), the number of days spent one workers on average (e) and the average duration of the working day (P):

T \u003d Czech x D x

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

\u003d (165-160) x220x7.95 \u003d + 8745 (h)

165 * (210-220) * 7.95 \u003d -13118

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

As can be seen from the given data, the enterprise is not fully existing, the enterprise is not fully used. On average, one workers worked for 210 days instead of 220, and therefore superpalane cellular cellular losses amounted to one working 10 days, and at all - 1650 days, or 13 118 hours (1650 x 7.95).

Significant and intramenity losses of working hours: one day they amounted to 0.15 hours, and for all worked days by all workers - 5,197 hours. Total loss of working time - 18,315 h (1638- 1749) x 165. In fact, they are even higher due to With the fact that the actual exhaust time fund includes overtimely spent hours (1485 h). If you consider them, the total loss of working time will be 19,800 h, or 7.3%.

To identify the causes of cellular and intramane losses of working time, the data of the actual and scheduled balance sheet of working time is compared. They can be caused by different objective and subjective circumstances not provided for by the plan: additional leave with permission from administration, diseases of workers with temporary disability, absenteeism due to malfunction of equipment, machines, mechanisms, due to lack of work, raw materials, materials, electricity, fuel, etc. Each type of loss is analyzed by more details, especially those depending on the enterprise. Reduction of working time loss for reasons depending on labor team, It is a reserve for increasing production of products that does not require additional capital investments and allows you to quickly receive returns.

After examining the loss of working time, it is necessary to establish the unproductive labor costs, which are consisted of the costs of working time as a result of the manufacture of rejected products and marriage corrections, as well as due to deviations from technological process. To determine their magnitude use data on marriage loss.

Reduction of working time loss , - One of the reserves for increasing product output. To calculate it, it is necessary to loss of working time due to the fault of the enterprise multiplying the planned average hourly production of products:

However, it should be borne in mind that the loss of working time does not always lead to a decrease in the production volume of products, as they can be compensated by an increase in the labor intensity of workers. Therefore, when analyzing the use of labor resources, great attention is paid to the study of labor productivity indicators.

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

To generalizing indicatorsit includes the average annual, mid-day and average hour production of products by one workers, as well as the average annual production of products per working in terms of value.

Private indicators- These are the cost of time on the production of a certain type of product (labor-intensity of products) or the production of a certain type of product in physical terms for one person-day or man-hour.

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

The most generalized indicator of labor productivity is the average annual production of products by one working.

Its value depends not only on the production of workers, but also on the specific gravity of the latter in the total number of industrial production staffas well as on the number of days and duration of the day and duration of the day.

Thoughtfulness - working hours per unit or entire amount of manufactured products. The complexity of the product unit (THOSE)calculated by the attitude of the working time fund for manufacture 1sttypes of products to the amount of its production in a natural or actual natural dimension.

Reducing product complexity - the most important factor Increased labor productivity. The growth of labor productivity takes place primarily due to the decline in the complexity of products, namely, through the implementation of the ORGTEKHMEM Action Plan (the introduction of achievements of science and technology, mechanization and automation of production processes, the improvement of the organization of production and labor), increase the specific gravity of purchased semi-finished products and components, revision standards for development, etc ..

In the process of analysis, the dynamics of labor intensity is studying, the implementation of the plan for its level, the reasons for its change and the impact on the level of labor productivity.

There is a proof of proportional dependence between the change in total labor intensiveness and its average hourly developing. Therefore, knowing how the labor-intensity of products has changed, it is possible to determine the growth rate of the Middlely Academy

It should be borne in mind that changes in the level of labor intensity are not always estimated uniquely. Sometimes labor intensity increases with a significant specific gravity of the newly mastered products or improve its quality. To achieve improved quality, reliability and competitiveness of products, additional labor and funds are required. However, the winnings from increasing sales, higher prices, as a rule, overlaps the loss from increasing the complexity of products. Therefore, the relationship of the complexity of products and its quality, cost, sales and profits should be constantly in the center of attention of analysts.

Analysis of wage fund

Analysis of the use of labor resources in the enterprise, the level of labor productivity must be considered in close connection with the pay. With the growth of labor productivity, real prerequisites are created to increase his level of payment. At the same time, funds for labor should be used in such a way that the growth rate of labor productivity overtook the growth rates of its payment. Only under such conditions are the possibilities for increasing the pace of extended reproduction.

In this regard, the analysis of the use of funds for labor payments at each enterprise is important. In the process, it should be carried out by systematic control over the use of the wage fund (wage), to identify the possibility of saving funds by the growth of productivity and reduce product complexity.

Getting Started with the analysis of the use of the wage foundation, included in the cost of production, first of all it is necessary to calculate absolute and relative deviation The actual value of it from the planned.

Absolute deviation defiance by comparing actually used funds for labor (FZP F)splanov (FZP PL). Relative Deviation by Wage Fund It is calculated as the difference in the accrued salary amount and planned fund, adjusted to the factor of the production plan for production.

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

This is the salary of workers on piecework rates, premiums for production results, the amount of vacation pay, corresponding to the share of the wage variable.

ΔPhzpat \u003d FZPF - FZPSK \u003d FZPF - (FPPL.per x PCP + FZPPL.Post) \u003d

21 465 - (13 120 x 1.026 +7 380) \u003d 623.9 (thousand URN)

Therefore, the relative overrun (ineffective use) of the wage Fund A is 623.9 thousand UAH.

To assess the effectiveness of the use of funds for remuneration, it is necessary to compare such indicators as the volume of production in current prices, revenue, the amount of profit per hryvnia of salaries, etc.

In the analysis process, the dynamics of these indicators should be studied, the implementation of the plan in their level. There will be a very useful inter-wave comparative analysis, which will show which company works more efficiently.

From the table, it can be seen that the analyzed enterprise has achieved an increase in the efficiency of the use of the wage fund in the reporting year compared with the previous one. For hryvnia wages in the reporting year, less commercial products were produced, more revenues were obtained and profits. However, the current plan for these indicators is not fulfilled.

Analysis of the use of labor resources of the enterprise

Introduction

Tasks for analyzing

Analysis of the Company's security by labor resources

Analysis of the use of the working time fund

Analysis of labor productivity

Analysis of the efficiency of the use of labor resources

Conclusion

Bibliography

Introduction

The results of the production and economic activity of the organization, the dynamics of the implementation of production plans affects the degree of use of labor resources. The fact is that increasing the technical and organizational level and other conditions in any industry of material production ultimately manifests itself in the use of all three elements of the production process: labor, labor, and labor items. One of the quality indicators of production resources is labor productivity - is an indicator of economic efficiency. An analysis of labor resources allows to open reserves of improving production efficiency due to labor productivity, more rational use of the number of workers, their working time. All of the above determines a fairly high degree of both public and practical significance of the direction under consideration in the analysis of the economic activity of the enterprise.

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

In this regard, at the present stage of the development of the economy, it is necessary first of all to find out what changes in the use of labor occurred during the production process compared with the task and last period.

Since the task of this work is a comprehensive theoretical study of the provisions of the analysis of labor resources and their practical use On the example of a particular enterprise, then the objectives of work will be considered the study of the main directions of this analysis. Consequently, to achieve work goals, it is necessary to study, firstly, the provision of workplaces of production units by personnel in the required professional and qualifying staff; Then, the use of labor resources (working time) in the production process; Finally, the effectiveness of the use of labor resources (change in product production per working and on this basis a change in labor productivity).

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

Analysis of the number and movement of labor;

Working time analysis;

Analysis of the implementation plan to increase productivity;

Analysis of the effectiveness of the use of labor resources.

Tasks for analyzing

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

In this regard, when analyzing the use of labor resources, attention should be paid to the correct assessment of the compliance with the established limit of the number of working, the results of the implementation of the established tasks and growth rates of the production of one employee and one working, the use of working time, the influence of the cellular and intracementary downtime for labor productivity and production .

For this purpose, an assessment of the company's security by labor resources, the effectiveness of their use, the movement of labor, as well as to study the degree of labor productivity and factors affecting it.

Thus, in the task of analyzing the use of labor resources, includes:

in the field of labor use - assessment of the enterprise's provision by the necessary personnel in numbers, composition, structure, level of qualifications; establishing compliance of the professional composition and level of qualifications of manufacturing production requirements; study of forms, dynamics and causes of labor movement, analysis of the influence of the number of products working on the dynamics; Checking the working time use data and the development of better use of working time and to eliminate the unproductive costs of working time;

in the area of \u200b\u200blabor productivity - the establishment of the level of labor productivity by structural divisions; comparison of the indicators obtained with indicators of previous periods; determination of extensive and intensive factors of labor productivity growth; evaluation of factors affecting the growth of labor productivity; Identify reserves for further productivity growth and their impact on the dynamics of production.

2. Analysis of the Company's security by labor resources

When studying indicators of labor resources, it is primarily an attention to how the organization is provided with the necessary personnel. To this end, it is considered:

The composition and structure of industrial and production personnel;

Security of the organization and its divisions of workers, administrative and management personnel;

Provision by the qualifying composition of working;

Workforce movement.

Employees of the organization are divided into two main groups:

1) Industrial and production personnel (PPP) - employees directly involved in the production process or serving this process. In particular, the PPP includes workers, specialists, administrative and management staff;

2) Indelineral staff - workers who are not directly related to the main activity of the organization, but creating normal conditions for the reproduction of labor. This group of employees includes housing and utilities staff (housing and communal services), children's institutions, organizations of cultural and domestic services.

The structure of the organization's personnel is influenced by the peculiarities of production, its specialization and scale of the production process, that is, the share of each category of working depends on the development of technology, technology and organization of production.

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

In the course of analyzing the company's security, it is necessary to find out whether a large number of Workers to the additional production of products, and the uniformity of the state of the ITR - to the deterioration of the work of the Organization's technical services.

Reducing the number of workers can be assessed as a positive factor if it happened as a result of improving the level of labor mechanization;

When considering the composition of the workforce, it is necessary to analyze the change in the specific gravity of the auxiliary workers in the total number of employees. At the same time, it is necessary to answer the question: how is it performed in organizing the task to reduce the use of manual labor, which can be installed as an indicator of the specific weight of the number of workers engaged in manual labor, with respect to the total number of workers as of the end of each reporting year. Thus, the conclusion on the implementation of a task to reduce application in the organization of manual labor is made on the basis of comparing the specific weight of the number of the above workers for the previous reporting years.

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

The coefficient of changes in the volume of products, determined by dividing the actual output of products to the planned production of products;

Planned number of personnel, adjusted for the production change ratio;

The difference between the actual number of personnel and the planned adjusted for the production change factor.

When analyzing the number of labor, it should be borne in mind that its disadvantage leads to a retreat from the established technology and non-productive payments, and overload to the underload of the workers and the use of labor is not directly appointed and a reduction in labor productivity.

During the analysis of the labor force, it is necessary to identify the real state of affairs with the security of personnel. Based on the comparison of indicators of the average discharge of workers and the average discharge of work, it is possible to determine the qualification of the working complexity of the work performed by them.

The qualification composition of the workers, being a generalizing indicator, characterizes the indicator of the average tariff discharge of working, the calculation of which is carried out by dividing the work of the working capacity of each discharge on the tariff rate of the corresponding discharge on the number of workers of each discharge, namely:

The number of workers × Tariff coefficient

The average of each discharge of each discharge

Tariff \u003d.

the ratio of the workers of each discharge

Analysis of the level of qualification is made by comparing the average actual coefficient of workers of a particular specialty with an average coefficient of actually performed works. If the actual average tariff discharge of workers is lower than scheduled, and even less than the average tariff discharge of work, then the following conclusions can be drawn: product quality (works, services) and its competitiveness decreases, the cost of production and sales costs increase.

If the average discharge of the workers is higher than the average tariff discharge of work, then we can draw the following conclusion: there are unproductive costs (injected increase in the cost of production and a decline in profits) in connection with the surcharges workers for their use in less qualified work. This increases the cost and reduces profits.

Faculty of Economics and Management

Department of Economics and Management at the enterprise

COURSE WORK

Analysis of the use of labor resources

annotation

In this course, the theoretical and practical issues of using labor resources of the enterprise are considered.

Structure term paper as follows. The first section reflects the theoretical foundations of the essence of labor resources and the features of their use. In the second section, the modern use of labor resources of the enterprise is analyzed. The third section discloses ways to improve the efficiency of the use of labor resources of the enterprise, as well as formulated recommendations to improve the use of labor resources of the enterprise.

Work is done in princess On 38 pages using 22 sources, contains 6 tables, 7 drawings.

Introduction

1 Theoretical basis labor resources of the enterprise

1.1 The concept and essence of labor resources

1.2 Influence of labor resources on the management efficiency of the organization

1.3 Performance performance of labor resources

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

2.1 general characteristics OAO IDGC - "Energy"

2.2 Analysis of labor productivity and the use of working hours at IDGC OJSC - "Energy"

2.3 Analysis of the number and composition of employees

3 ways to improve the use of labor resources

3.2 Events to improve the efficiency of use of labor resources

Conclusion

List of sources used

Appendix A - Matching Strategy Management Strategy for Labor and Competitive Wrestling

Introduction

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

Sufficient enterprise security with the necessary labor resources, their rational use, the high level of labor productivity is of great importance to increase product volumes and improving production efficiency. The rational use of enterprise personnel is an indispensable condition that ensures the smoothness of the production process and the successful performance of production plans.

In the conditions of the market, the Center for Economic Activities moves to the main link of the entire economy - the enterprise. Indeed, in the new economic conditions, only the one who most competently and competently determine the requirements of the market surperies, will establish production of products that are in demand will provide high income of its employees. Correct evaluation economic activity It allows you to establish the most effective corresponding to the expendable work, material promotion, identify the available reserves that were not taken into account by the planned task, determine the degree of tasks and on this basis to identify new tasks, orient labor collectives for the adoption of more intense plans.

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

Therefore, the purpose of this course work is to identify reserves and the use of the possibilities of the enterprise, the development of measures to bring them into action.

To perform the goal required:

1) to summarize the theoretical aspects of the topic;

2) consider the production and economic characteristics of the enterprise of IDGC of OJSC - "Energy";

3) evaluate the provision of the enterprise by labor resources as a whole and in categories;

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

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

6) determine how efficiently the labor resources of the enterprise are used;

7) to analyze the company's remuneration fund;

8) develop measures to improve the organization of labor in the enterprise under consideration.

Sources of information to analyze labor resources are: Work Plan; "Report on Labor" - F.N. 1-T; "Report on the cost of production and sales of products (works, services) of the enterprise" - F.№5-Z; "The summary table of the main indicators (comprehensively characterizing the economic activity of the enterprise)" - F.№22; statistical reporting of the personnel of the workers' movement; operational reporting of workshops, departments, enterprise services; other statements associated with the labor resources of the enterprise and production units and services, depending on the purpose and objectives of the researcher; defining factors and quantifying their impact on the change in labor indicators; Exquisition of ways to eliminate factors adversely affect and consolidate the effect of positive.

The object of studying the course work on the topic "Analysis of the use of labor resources of the enterprise" is the enterprise of IDGC of OJSC - "Energy".

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

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

Such scientists such as Genkin BM, Schlander P. E., E. V. Kasimovsky, I. S. Maslov, E. V. Belkin, G. A. Kononova, K. K. Grishchenko. Currently, work is also underway, the purpose of which is to solve problems of employment and unemployment.

1 Theoretical Basics of Labor Resources Enterprise

1.1 The concept and essence of labor resources

An analysis of scientific literature shows that there are several significant similar designations of this concept in various sources. So, the concept of "human resources" is introduced into the works of a number of foreign economists: Slate R.S., Dornbush R., Shmalenzi R., Hayne P., Sink D.S., McConnell K.R., Mr. S.L. And it is often considered as an economic category, the definition of which proceeds from the idea that working is the same production resource as land, materials, finance, etc. Such an understanding is used for us further both on the macroeconomic level and for the general consideration of the resource flow of the enterprise.

In addition, the concepts of "employment potential" or "Human capital" are used. So, B.M. Genkin B notes the employment potential as a combination of human characteristics arising from material and spiritual investments in it: intelligence, creative abilities, health, education, professionalism, morality, activity, organization. " At the same time, the author allocates the following capacity components: health, morality, ability to work in a team, creative potential, activity, organization, education, professionalism, working time resources.

Porschnev A.G. et al. In the concept of "labor potential", determining it as a "measure of cash resources and the possibilities of the employee who are continuously formed in the process of all socialization of the realized fruitfulness implemented in labor behavior and defining its real fruitry." It should be noted that the economic approach to this concept determines the priority of estimating the differences created by the labor potential of the cost, intensity and wage of various quality. The sociological approach is to determine the types of employee behavior and the interaction systems determined by social stereotypes.

Figure 1 will present schematically the individual employment potential of a separate employee and the employment potential of the organization - in Figure 2.

Figure 1 - Structure of individual labor potential

Figure 2 - the structure of the employment potential of the organization

The concept of "human capital" is defined as "the" labor potential of man implemented in the labor process ". At the same time, the assessment of "human capital" lies consideration of the costs incurred by the person himself and / or an enterprise on the formation of labor potential. Those. When using the specified concept, it is possible to assess the state of human or labor resources from economic positions, based on the monetary assessment of the potential of employees.

The formation of labor resources in the conditions of innovative development is invited to manage the quality of human capital. In addition, the authors justify the main directions of actions that allow:

1) to form adequate modern technologies with personnel infrastructure, to update vocational education workers capable of relatively short term increase production culture;

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

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

Thus, analyzing the conceptual apparatus it can be noted that labor resources are a category that occupies an intermediate position between the economic categories "Population" and "Cumulative Workforce". Consider the content of the concept of "labor resources" in more detail and try to estimate their value in the effective management system.

IN generalIn the content of labor resources is a working part of the population, which, having physical and intellectual possibilities, is able to produce material benefits or provide services. At the same time, in quantitatively, the work of labor resources includes the entire working-age population, occupied regardless of age in the fields of public economy and individual labor activity.

It also includes people of working age, potentially capable of participating in labor, but engaged in the home and personal subsidiary farm, on studies with a separation from production, in military service.

In the structure of labor resources, two parts are distinguished from the position of their participation in public production: active (functioning) and passive (potential). Thus, labor resources consist of real and potential workers. The necessary physical and intellectual abilities depend on age: in the early period of life, people and at the time of maturity, they are formed and multiplied, and to old age are lost. Age protrudes a kind of criterion that allows you to allocate other labor resources from the entire population.

Labor resources include:

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

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

The magnitude of labor resources depends on the officially established age limits - the upper and lower levels of working age, the share of the able-bodied states of the working age, the number of people participating in public labor outside the working age.

Age groups are established in each country current legislation. In Russia, the working age is considered: men - 16-59 years (inclusive), in women - 16-54 (inclusive). The borders of the working age in different countries are not the same. In a number of countries, the lower boundary is installed 14-15 years, and in some - 18 years. The upper border in many countries is 65 years old for all or 65 years old - for men and 60-62 years for women.

The average life expectancy and the age of retirement in different countries are shown in Table 1.

Table 1 - average life expectancy and retirement age in 2011

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

A leading role in labor resources plays a able-bodied population in working age.

The able-bodied population is a set of persons, mainly in a working age, capable of participating in labor activities in their psychophysiological data. In practice, there are general and professional ability to vote. Overall working capacity implies the presence of physical, psychophysiological, age-related people, which determine the ability to work and do not necessitate the need for special training. Professional ability to work is the ability to conclude labor, purchased in the course of special training. The number of labor resources can be increased due to the natural growth of people in working age, reducing the share of disabled among people of working age, revising the age limits of working capacity.

IN modern conditions The main sources of replenishment of labor resources in Russia are: young people entering the working age; servicemen released from the armed forces due to the reduction of the number of the army; Forced migrants from the Baltic countries, Transcaucasia, Central Asia. At the same time, it should be noted that planning activities in the field of labor resources only in their quantitative characteristics may be increasing. The priority of innovative development determines the special importance of the qualitative characteristics of labor resources, as the development and successful implementation of innovative solutions require highly qualified employees who can solve the tasks of a creative nature.

Quantitative changes in the number of labor resources are characterized by indicators as an absolute increase, growth rates, growth rates. The absolute increase is determined at the beginning and end of the period under consideration. This is usually a year or a longer period of time. Quantitative assessment of the trend of the status and use of labor resources makes it possible to take into account and determine the direction of increasing their effectiveness. The modern identification of the trends in the demographic development of society has a significant impact on labor resources. Excluding demographic situation may arise deformations in the formation of state plans for the economic and social development of the country. From the demographic characteristics of the working-age population (sexual structure, health, level of employment) and indicators of demographic development (the dynamics of fertility and mortality) depends the magnitude of the cumulative national income. This is also due to the fact that the demographic factor in parallel with other socio-economic factors affects the level of labor activity of the population. The change in the number and structure of the population by sex and age affects the use of national income, to the ratio of supply and supply of labor. At the same time, the possibilities of the development of promising economic districts are dependent on the number and growth rates of population population and placement. The distribution of the population of Russia by age and the floor is presented in Table 2.

Table 2 - distribution of the population of Russia by age and semi from 2007-2011.

As can be seen from the table, compared with 2007, the share of children under 9 years has significantly decreased, at the same time in the next age group there is an increase. The composition of the population on the floor shows that under 39 years old, the male population is almost equal to female. The rupture of the number in favor of women increases in the age group of 50-59 years. This is explained by the fact that the average life expectancy of men in Russia is located on this turn. Thus, the ratio of the number of economically active population and the share of busy population will continue to approximately at the same level. At the same time, the tendency to reduce the population aged 20-40 years is traced, which adjusts the forecast of the Ministry of Economic Development, according to which Russia enters into the period of absolute reduction in the population of the working age.

Ministry of Education of the Russian Federation

Tyumen State University

International Institute of Finance, Management and Business

Department " Accounting and AHD "

COURSE WORK

by analysis on the topic:

"Analysis of the use of labor resources in the enterprise"

Performed: a student to 4 courses of the specialty "Accounting and Audit" of the Group 1299 Zamytina V.A.

Leader: Mosseeva Yu.B.

Tyumen.

Introduction 3.

1.1 Analysis of enterprise security by labor resources 5

1.2 Analysis of the use of the working time fund 7

1.3. Analysis of productivity 9

2.1. Brief description of OJSC Dock "Red October" 11

2.2 Analysis of enterprise security by labor resources 12

2.3 Analysis of the use of the working time fund 14

2.4 Analysis of labor productivity 17

2.5 Labor factors and their effect on the volume of production 19

Conclusion 21.

References 23.

Appendices 25.

Introduction

Our country's economy has practically switched to market rails and functions exclusively according to the laws of the market. Enterprises themselves are responsible for their activities, and they themselves decide on further development. And the market economy survives the one who best uses its resources to obtain the maximum number of profits, solving the main problems of economic activity.

Of the factors known at the moment, the factors of production are one of the main, and often the main, which requires the greatest costs.

The main objective of this work can be formulated as follows: to assess the employment records of a particular enterprise (this will be OJSC Dock "Red October"), practically consolidated in the knowledge of the economic activity of enterprises.

At the same time, the following tasks will be solved:

1. Comparison of the concepts of "labor resources" and "labor force", an exemplary characteristics of the indicators used during this analysis.
2. Study at the enterprise OJSC Dock "Red October". labor productivity, the dynamics of the number of personnel, the use of labor resources and the working time fund.
3. Detection of reserves for improving the productivity of workers and increasing production volume.

Object of research was chosen by OJSC Dock "Red October", carrying out the production of furniture, laminated plates, joinery, planed veneer and trade in its products.

We give an assessment of the activities of the enterprise. The analysis is carried out for 2001-2002.

Sources of information for analysis are presented in the application.

Chapter 1. Theoretical aspects of the analysis of labor resources of the enterprise

1.1 Analysis of the Company's security by labor resources

Labor resources include the part of the population, which has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, the high level of labor productivity is of great importance to increase product volumes and increase production efficiency.

In general, the term "labor resources" is the concept of "tensile" and outdated. The company is more applicable to the concept of "labor force" (economically active population), although it includes "occupied" and "unemployed". Need a term that would excrete "unemployed" from the workforce. "Enterprise staff" and " personnel composition" - this is what you need. Thus, using the concept of "labor resources of the enterprise" and "labor force", I think will not be so rude identifying them with the composition of employed at the enterprise, because In all textbooks on the analysis of enterprises, for some reason these inaccurate terms are used.

In modern conditions, production efficiency of the use of industrial funds, raw materials, improving the quality and structure of produced products depend on both the number of working and the level of their qualifications. In accordance with the current legislation, the enterprises themselves determine the total number of employees, their professional and qualifying staff, approve the states. The restlessness of the staff often has a negative impact on the quality and dynamics of product volume.

All staff of the enterprise is divided into two groups: industrial and industrial personnel (PPP) and personnel of non-industrial farms. PPP employees are divided into workers and employees. As part of employees allocate managers, specialists, etc. employees (office, accounting personnel).

In the process of analysis, the actual average number (SCCH) of individual categories is compared with the planned in absolute terms and as a percentage of the appropriate database, while it is necessary to study the change in the structure of the personnel.

The most responsible stage in the assurance analysis of the enterprise working force - Studying her movement. For the characteristics of the workforce movement, the dynamics of the following coefficients are calculated and analyzed:

Trim turnover \u003d ___ adopted workers total ____________

Radiation by disposal \u003d ___ warehouse workers total ______________

the average number of employees

Total turnover \u003d __ adopted employees + fired workers__

the average number of employees

Yielding \u003d. dismissed at their own wishes and disorders of the discipline

personnel average number of employees

Constancy of frames \u003d. number of employees worked

the average number of employees

Personnel motion coefficients are not planned, so their analysis is made by comparing the reporting year indicators with the indicators of the previous year. The fluidity of workers plays a large role in the activities of the enterprise. Permanent personnel, working at the enterprise for a long time, improve their qualifications, master the adjacent professions, are quickly focused on any atypical environment, create a specific business atmosphere in the team, actively affecting labor productivity. The consistency and stability coefficients reflect the level of wages and employee satisfaction with working conditions, labor and social benefits.

1.2. Analysis of the use of the working time fund

But the company's security indicators employees still do not characterize the degree of their use and, of course, cannot be factors directly affecting the volume of products. The production of products depends not so much on the number of working, how much from the amount of labor expended, determined by the number of working time. Therefore, it is necessary to study the efficiency of working the working time of the enterprise labor collective.

The completeness of the use of labor resources can be estimated by the number of spent days and hours with one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

The working time fund (FRV) depends on the number of workers (CR), the number of days spent one workers on average per year (e), the average duration of the working day (P):

FER \u003d CHRCHDCH

An object of analysis in this case is the magnitude of the deviation of actually spent time in man-hours in the reporting period from the relevant indicator for the previous year. This deviation may affect such factors as: changing the number of workers, changing the duration of the working period and changing the duration of the work shift.

The influence of these factors to change the working time fund can be set by the chain substitution method:

DFRV CR \u003d (CR F - CHR PL) 'D PL' P pl

DFRV D \u003d (D F - D PL) 'CR F' P pl

DFRV n \u003d (n f - p pl) 'd f' Ч

Perhaps that working time According to the established labor regime, it is used entirely: there are no downtime, no absenteeism. But the loss of working time is possible as the result of the skills and downtime of equipment from the inefficient use of working time.

We distinguish the concepts of advanced days, native and intraspecific downtime, non-appearance and absenteeism. The worker can come to work and not work throughout the change or part of the shift. Hence the concept of native and intraspecific downtime. Spelling is a non-appearance to work for disrespectful reasons, that is, without legitimate reason.

When analyzing it is important to establish which of the reasons that caused the loss of working time, depend on the labor collective (absenteeism, downtime of equipment due to workers, etc.) and which are not due to its activities (vacation, for example). Elimination of working time losses for reasons depending on the labor collective is a reserve that do not require capital investments, but allowing you to quickly receive returns.

It is also necessary to pay attention to the unproductive costs of working time (hidden loss of working time). These are the costs of working time for the manufacture of rejected products and marriage correction, as well as in connection with the deviations from the technological process.

To determine the unproductive loss of working time associated with marriage, it is necessary for the amount of wages of workers in a rejected product and paid wages to the work on its correction to divide the workers on the average hourly salary.

Reduction of working time loss is one of the reserves for increasing product output. However, it is necessary to keep in mind that the loss of working time does not always lead to a decrease in the volume of production, since They can be compensated by an increase in labor intensity of workers. Therefore, when analyzing the use of labor resources, great attention is paid to the study of labor productivity indicators.

1.3. Analysis of labor productivity

The same result in the production process can be obtained with varying degrees of labor efficiency. The measure of labor efficiency in the production process was called labor productivity. In other words, under the performance of labor means its effectiveness or human ability to produce a certain amount of product per unit of working time.

In the workplace, in the workshop, in the enterprise, labor productivity is determined by the number of products that the workman produces per unit (production), or the amount of time spent on the manufacture of a unit of products (labor intensity).

This indicator needs to pay special attention, because It is from it that the level of many other indicators depends - the volume of production, the level of its cost, the flow rate of the wage, etc.

In the process of analyzing productivity, it is necessary to establish the degree of implementation of the plan and the dynamics of growth, the causes of changes in labor productivity. For such reasons, there may be a change in the volume of products and the number of PPPs, the use of means of mechanization and automation, the presence or elimination of intra-monma and native downtime, etc.

Summarizing productivity indicator (development per working or one working) largely depends on the material intensity separate species Products, volume of cooperative supplies, product structures.

The productivity of labor is calculated per employee of the PPP and per worker. The presence of these two indicators allows to analyze the shifts of the structure of the enterprise staff. A higher rate of growth in the productivity of one employee of the PPP compared to the growth rate of the productivity of one worker testifies to an increase in the specific weight of workers in the total number of PPPs and to reduce the specific weight of the employees. The growth of the share of the employees is justified only if the labor productivity of the entire PPP personnel is achieved at the expense of a high organization of production, labor and management. As a rule, the growth rate of the productivity of one employee of the PPP (one working) must be equal to or be higher than the growth rate of the performance of one worker.

To assess the level of productivity of labor, a system of generalizing and private indicators is applied.

The generalizable indicators include the average annual, mid-day, average hour production of products per working in terms of value. Private indicators are time spent on the production of a unit of products in physical terms for one person-day or man-hour.

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

Gv \u003d ud ch d h p w

In turn, these factors can be expressed as follows:

Average annual product production (GW) \u003d __________ TP __________

The proportion of workers in the total number (UD) \u003d ___________ SCC workers _____

Number of spent days one \u003d ___ the total number of worked out_b / d__

Workers for the year (e) SCC workers

The average duration of the worker \u003d _ total number of worked h / h ____

Day (P. ) total number of worked ch / d

Middle hour production production (SV) \u003d _______ TP __________________

Total number of worked h / h

Chapter 2. Analysis of labor rates

2.1. Brief description of the company

Full official name of the Company - Open Joint-Stock Company Woodworking Combine "Red October". Abbreviated. Company NAME - OJSC Dock "Red October", is located at: City Tyumen, Zimen 625001, Kombinatskaya Street, 60, Society registered by the head of the head of the territorial administration of the administration of Tyumen at the Kalinin administrative district No. 1385 dated October 16, 1997.

Form of ownership - Private.

The Company is a legal entity and has the right to carry out any kind of economic and other activities, have any civil rights and carry all the responsibilities related to the implementation of this activity.

Society is guided Civil Code RF dated October 21, 1994, Federal Law "On joint Stock Company"Dated December 26, 1995 No. 208-FZ. Other regulatory acts.

Open Society shares are distributed in free sale. They can be purchased both legal and individuals. OJSC Dock "Red October" is a legal entity and owns separate property taken into account on its independent balance sheet, it acquires and implements property and non-property rights, it is responsible, acts as the plaintiff and the defendant in the courts.

The highest governing body of the Company is general meeting Shareholders.

The company carries out the following activities; furniture manufacture, Production of chipboard, production of laminated plates Planed veneer production Production of joinery.

Furniture made of massif and laminate - Cabinet furniture sets, "Grazi", an office kit "Image" meet all the requirements of the exquisite buyer. These products have everything that meets modern requirements is both ecology, and design, and durability. Based on environmentally friendly materials, school furniture is established. In addition, OJSC Dock "Red October" produce a sex board, trimming and planing, made on imported equipment. Also for construction and repair there are window and door blocks, wall panels. The customer's wishes are completed and the furniture is made according to his wishes.

2.2. Analysis of the company's security by labor resources.

In this section, we will analyze the composition of the staff working in categories and illustrate the dynamics of the number of employees.

Table 1.

Analysis of the structure of the staff of the enterprise

The results of the analysis show that the composition of employees in the category of personnel in OJSC "Red October" has changed significantly.

As can be seen according to the table, the number of PPPs in the reporting year compared with the past increased and amounted to 112%, which in absolute terms amounted to 114 people. It can be seen from the table that the proportion of workers in the total number of employees of the enterprise increased by 15% in 2002 compared with 2001. The share of managers and specialists also increased. 1 person added to the state of executives.

Thus, on an analyzed enterprise, the "surplus" of labor is observed.

Analysis Indicators of movement and constancy of personnel.

Table 2.

Workforce movement

From the analysis of the workforce movement, it is clear that on OJSC Dock "Red October" the total turnover coefficient increased by 22%. The turnover coefficient of receiving in 2002 is higher than the disposal ratio, last year - on the contrary.

The number of dismissed of labor discipline (absenteeism, late, etc.) decreased by 2 times. Thus, the discipline at the enterprise pays great attention. But at his own will, in 2002, he quit for 7 people less than - 138 people (including temporary workers).

The percentage of accepted employees decreased by 49%. The number of workers who have worked in the enterprise have increased. It can be concluded that employees are satisfied with the working conditions and the level of earnings.

2.3 Analysis of the use of the working time fund.

The completeness of the use of labor resources can be estimated by the number of spent days and hours by one worker for the analyzed period of time, as well as the degree of use of the working time fund.

Table 3.

Use of labor resources

The working time fund (FRV) depends on the number of workers (CR), the number of days spent one workers on average for the year (e) and the average duration of the working day (P):

FER \u003d CHR 'D' P.

On an analyzed enterprise, the actual working time fund for more than last year at 215941.6 h. The influence of factors on its change can be established by the method of absolute differences:

DFRV CR \u003d (CR F - CR PL) 'D PL' P pl \u003d

\u003d (841-730) '238.2' 7,89 \u003d +208613.17 h;

DFRV D \u003d (D F - D PL) 'CHR F' P pl \u003d

\u003d (237.2 - 238.2) '841' 7.89 \u003d -6635.49 h;

DFRV n \u003d (n f - p pl) 'd f' Ф \u003d

\u003d (7.96 - 7.89) '841' 237.2 \u003d +13963.94 h;

Total + 215941.64 h.

As can be seen from the given data, the work resources of OJSC Dock "Red October" uses not fully fully. On average, one working worked for 237.2 days instead of 238.2, in connection with which the superplant cellular cellular losses amounted to one working day 1 day, and at all - 841 days.

The absence of overtimely spent time speaks of a good organization of the production process.

To identify the causes of cellular and intramane losses of working time, the data of the actual and scheduled balance sheet of working time is compared (Table 4).

The schedule of the company has been installed 2 days off. Labor Code Sets the duration of the working day - 8 h. (at a five-day working week), 10 holidays and 10 abbreviated holidays.

As can be seen according to the table, the plan was planned to improve the use of working time. Each member of the Labor Group in 2002 was to work 240 business days instead of 238.2 over the past year.

The decrease in the cellular losses of working time was envisaged as a result of measures to reduce absenteeism, downtime and diseases. The number of non-appearance in 2002. It was supposed to be reduced by 28%, but the decline was only 18.5%.

Table 4.

Balance of working time per average working work

According to the balance sheet of working hours, it is clear that there are no appearance to work against the plan for 2.8 days. This increase is caused:

Exceeding of the planned value of annual releases +1.8 days

Diseases + 0.4 days

Reducing downtime - 0.2

Total increase in + 2 days.

Of all the cellular losses of working time, special attention is paid to the loss of working time as a result of absenteeism. In 2002, the company fired 5 people for violation of labor discipline. There were measures to reduce absenteeism, the causes of non-workers to work and other violations were found.

2.4 Analysis of labor productivity.

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

Table 5.

Indicators of labor productivity at the enterprise

After analyzing the productivity of labor in the enterprise, we revealed the following: The average annual production of one PPP employee increased in 2002 compared with 2001 by 77%, which in absolute terms was 11,2677,99 rubles; The average annual production of one worker increased in 2002 compared with 2001 by 72%, which in absolute terms was 137798.53 rubles; Compared to last year, the indicators of the average daily and average hourly generation of one worker increase by 72% increased and, accordingly, 71%, which in absolute terms it was 584.32 rubles. and 72,51 rubles.

The following factors can affect the deviations of the production, the share of workers who spent the days in one worker per year, the average duration of the working day and the average hourly developing. The influence of these factors on average annual production can be established by a chain substitution method.

Gv \u003d ud ch d h p w

Dgwood \u003d (ud1-d0)'D0'p 0'sv0 \u003d (0.79-0.77) '238,2'7,89'101,67 \u003d 3821,567

DGVD \u003d (D1 - D0) 'Д1' П0 ЗАВ0 \u003d (237.2-238,2)' 0,79'7,89'101,67 \u003d -633,719

DGVP \u003d (P1-P0) 'UD1D 1'SV0 \u003d (7.96-7.89) '0.79'237,2'101,67 \u003d 1333,622

DGVSB \u003d (SV1-SB0)'D1'p1'D1 \u003d (174,18-101,67) '0.79'237,2'7.96 \u003d

Total + 112677,99

The above evidence suggests that the company has an increase in labor productivity. This is due to an increase in the share of workers in the enterprise in 2002, an increase in the average duration of the working day, as well as to introduce into the production of modern new technologies that meet European standards. This entails the simultaneous increase in the work performed, therefore the trend of increasing production is favorable and testifies to the effective use of labor resources on an analyzed enterprise.

2.5 Labor factors and their impact on the volume of production.

In the process of analyzing productivity and the volume of production, the following main tasks: we estimate the dynamics of these indicators, the degree of implementation of the plan, we define and estimate the factors affecting these indicators and their deviation from the plan.

The basis of the analysis is the formula:

TP \u003d P * y * Q * h * rch, where

TP - the volume of commercial products;

P is the average number of PPP;

y - the proportion of workers in the total number of PPPs;

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

h - the average duration of the work shift;

hF - average hourly generation of one worker;

The volume of commercial products in 2002 compared with 2001 increased by 98% or 137088 thousand rubles. Several factors affected this change. The increase in the number of PPPs by 114 people increased the volume of commercial products compared with 2001 by 16772.86 rubles. An increase in the specific weight of the workers in the PPP led to an increase in the volume of TP at 4066.15 rubles. The inefficient use of cellular working time led to a decrease in the volume of TP on 674.28 TR., Changing the intracerial use of working time led to an increase in TP at 1216.26 tons. Rubles. The growth of medium-hour development in 2002 compared with 2001 by 72.51 thousand rubles increased the volume of TP at 115080 tons. Rubles. Thus, at the enterprise there are reserves for an increase in the value of TPs both at the expense of extensive and due to intense factors.

Conclusion

Based on the methodology for analyzing the use of labor resources, it was investigated:

1. Company security by labor resources;

2. Indicators of movement and constancy of personnel;

3. Using the working time fund;

4. labor productivity;

5. Eternal factors and their impact on the volume of production.

After analyzing the composition of working in categories of personnel, the results showed that the composition of operating in OJSC Dock "Red October" has changed significantly. The number of PPPs in the reporting year increased by 112% compared with last year. The share of workers in the total number of employees of the enterprise increased by 15% in 2002 compared with 2002. Obviously due to the fact that the proportion of workers has increased. 1 person added to the state of executives.

The next stage of our analysis was the study of the workforce movement, which showed that on OJSC Dock "Red October" The total turnover coefficient increased by 5.3%. The turnover coefficient of receiving in 2002 above the disposal coefficient. The amount of labor discipline dismissed for impairment decreased by 2 times. But at his own will, in 2002, he quit 7 people less than - 138 people. The number of workers who have worked in the enterprise have increased. The constancy coefficient of personnel decreased by 4.6%.

Our analysis of the use of the working time Foundation showed that on an analyzed enterprise, the actual working time fund is more than last year at 215941.6 h. The existing labor resources of OJSC Dock "Red October" is not fully used. On average, one workers worked for 237.2 days instead of 238.2, and therefore the cellular loss of working time compared to last year amounted to one working day 1 day, and at all - 841 days.

The decrease in the cellular losses of working time was envisaged as a result of measures to reduce absenteeism, downtime and diseases. In general, on the enterprise, the development of both the average annual and the average daily increased compared with last year, which could be caused by an increase in the efficiency of work as a PPP and the main workers; An increase in the number, as well as the introduction into the production of the latest technologies. At the same time, compared with last year, performance indicators also rose.

In the process of analyzing the influence of individual labor factors on the volume of TP, it was revealed that the volume of commercial products in 2002 compared with 2001 increased by 98% or 137088 thousand rubles. Several factors affected this change. The increase in the number of PPPs by 114 people increased the volume of marketable products compared with 2001 at 16772.86 t. An increase in the specific gravity of the workers in the PPP led to an increase in the volume of TP at 4066,15t. rub. The change in the use of intramama work time led to an increase in the volume of TP, respectively, by 1216.26 T. Core, and a native to decrease by 674.28 tons. Rubles. The growth of the Middle Age Development in 2002 compared with 2001 by 72.18 rubles increased by the volume of TP on 137088 tons. Rubles. Thus, at the enterprise there are reserves for an increase in the value of TPs both at the expense of extensive and due to intense factors.

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

BIBLIOGRAPHY

1. Abryutin M.S., Grachev A.V. Analysis of the financial and economic activity of the enterprise: educational and practical manual. - M.: Case and Service, 1998. - 256 p.

2. Bakanov M.I., Sheremet A.D. Theory of Economic Analysis: Tutorial. - 4th ed., Extra. and recreated. - M.: Finance and Statistics, 2001. - 416 p.: Il.

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

1. Derkach D.I. Analysis of production and economic activity industrial enterprise. Textbook for universities. M.: Economy, 1975 - 389 with

5. Rouvevlev V.V., Savrukov N.T. Analysis of the economic and financial activities of enterprises. Lecture notes. Chiem SP6STU.Seboksary, 2001. - 135 p.

6.Lubushin N.P., Leshcheva V.B., Dyakova V.G. Analysis of the financial and economic activity of the enterprise: studies. Handbook for universities / ed. prof. N.P. Lyubushin. - M.: Uniti-Dana, 2001. - 471 S.

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

8. Petrochlenko P.F. Analysis of labor indicators. Studies. Manual for universities, 2nd ed, recreation. M.: Economics, 1989 - 288 p.

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ATTACHMENT 1

Extract from the form 5-s

Volume of commercial products OJSC Dock "Red October"

For 2001, 139493000 rubles;

For 2002, 27658120 rubles.

Appendix 2.

Help on the composition of industrial and production personnel

Appendix 3.

Extract from Form 2-T

Workers' movement and alleged release

Analysis of labor resources is one of the main sections of the analysis of the enterprise. Sufficient provision of enterprises with labor resources, a high level of productivity of labor is of great importance to increase production volumes.

The main tasks of the analysis of labor resources are:

• - an objective assessment of the use of labor, working time, labor productivity;
• - definition of factors and the quantitative impact on the change in labor indicators;
• - identifying reserves of more complete and efficient use of labor resources.

The purpose of the analysis of labor indicators is to identify reserves and unused capabilities, the development of activities aimed at actuating these reserves.

The Company's security by labor resources is determined by comparing the actual number of employees in categories and professions with a planned need, it is necessary to analyze the qualitative composition on qualifications. For specialists and employees, the level of their qualifications is determined based on the level of special education, from the results of certification, for the working initial reference indicator is a tariff discharge. To assess the conformity of the qualifications of working complexity of their work, the average tariff discharges are compared, calculated as weighted average for the number of workers of this tariff discharge. If the actual average tariff discharge of workers is lower than the planned and lower than the average tariff discharge of work, it affects the quality of products. If he, on the contrary, above the average tariff discharge, then the workers for less qualified work must be completed at the rate.

The structure of the number of industrial and production personnel depends on the peculiarities of the industry, product range, specialization and scale of production. The share of each category of workers is changing with the development of equipment and the organization of production. In the process of analysis, there are changes in the composition of workers by age, eye, education. An equally important stage in the assurance analysis of the enterprise, the workforce is the analysis of the workforce movement, in the process of which the following indicators are calculated:

The turnover coefficient on the reception of workers:

Coefficient of retirement turnover:

Personnel yield coefficient:

Coefficient of consistency of the staff of the enterprise:

Calculation order medium number Employees approved by order of Rosstat from 10/28/2013 No. 428 "On approval of guidelines for filling the forms of the Federal statistical observation No.-1 "Information on the production and shipment of goods and services", No. P-2 "Information on investments in non-financial assets", No. P-3 "Information about financial condition Organizations ", No. P-4" Information about the number and wages employees ", No. P-5 (M)" Basic information on the activities of the organization "" (hereinafter referred to as Rosstat Order No. 428).

The average number of employees is calculated on the basis of a list of numbers, which is provided for a specific date, for example, to the last number of reporting period. The list of categories of workers, which are not included in the list number, contains paragraph 80 of this order.

In the list number of employees are included wage-earnerswho worked for an employment contract and performing constant, temporary or seasonal work One day or more, as well as worked owners of organizations who received wages in this organization.

In the list of employees for each calendar day, both actually working and employees who are missing at work for any reasons are taken into account. Based on this, in the list number, the employees are included in the list, in particular:

• a) actually appeared to work, including those who did not work because of downtime;
• b) those who were in office business trips, if the wages in this organization remain for them, including workers who were in short-term business trips abroad;
• c) who did not appear on the illness (during the entire period of the disease before returning to work in accordance with disability leaves or before disability);
• d) who did not appear in connection with the implementation of public or public duties;
• e) accepted for part-time or incomplete work working week, as well as the rates taken on half (salary) in accordance with the employment contract or staffing schedule. In the list of numbers, the specified workers are taken into account for each calendar day as whole units, including non-working days Weeks caused by employment (paragraph 81.3 of the Order of Rosstat No. 428). This group does not include individual categories of workers who are in accordance with legislation. Russian Federation An abbreviated duration of working time is established, in particular: workers under the age of 18; workers engaged in works with harmful and dangerous working conditions; Women who are provided with additional breaks in working for feeding a child; Women working in rural areas; workers who are disabled I and II groups;
• e) employed with a trial period;
• g) who have concluded an employment contract with the organization on the performance of work at home with personal labor (obsommands). In the list and average number of employees, obscons are taken into account for each calendar day as whole units;
• h) employees with special titles;
• and) directed with the separation from work in educational institutions To improve the qualifications or acquisition of a new profession (specialty), if the salary is saved behind them;
• k) temporarily aimed at work from other organizations, if they do not have salary at the place of main work;
• l) Students and students of educational institutions working in organizations during the period industrial practiceif they are enrolled in jobs (positions);
• m) students in educational institutions, graduate students who are in educational leave with preservation of fully or partially wages;
• h) students in educational institutions and in additional leave without salary salary, as well as employees entering educational institutions on vacation without salary to pass entrance exams in accordance with the legislation of the Russian Federation (paragraph 81.1 of the Order No. 428 ;
• o) those who were in the annual and additional holidaysprovided in accordance with legislation, collective agreement and employment contract, including on vacation, followed by dismissal;
• n) who had a day off according to the work schedule of the organization, as well as for processing time with summarized accounting of working time;
• p) received a holiday day for work on weekends or festive (non-working) days;
• c) who were on maternity leave, on vacations in connection with the adoption of a newborn baby directly from the maternity hospital, as well as on child care leave (paragraph 81.1 of the Order No. 428);
• t) taken to replace missing workers (due to illness, maternity leave, child care leave);
• y) who were on vacation without salary salary, regardless of vacation duration;
• f) held in downtime at the initiative of the employer and for reasons that do not depend on the employer and the employee, as well as in unpaid leave on the initiative of the employer;
• x) those who participated in strikes;
• c) Worked by the Watch Method. If organizations do not have separate divisions on the territory of another subject of the Russian Federation, where watches are made, the workers who performed the work of the Watch method are taken into account in the organization's report with which they are concluded labor contracts and civil law agreements;
• h) foreign citizens who worked in organizations located in Russia;
• w) committed absenteeism;
• i) who were under investigation before the court decision.

By the nature of participation in the manufacturing process, workers are divided into the main engaged in directly manufacturing main products, and auxiliary. The ratio between the main and auxiliary workers is analyzed, the trend of changing this relationship is established, and if it is not in favor of the main, it is necessary to implement measures to eliminate the negative trend.

For many firms different kinds Commercial activities, costs associated with the use of living labor are quite noticeable, and sometimes the predominant, part of all production costs. In this regard, issues related to the identification and use of livelmary cost reserves acquire important practical importance.

From how fully and rationally, working hours are used, the efficiency of work, the fulfillment of all feasibility and economic indicators is dependent. Therefore, the analysis of working time use is part of Analytical work at an industrial enterprise.

The main units of working time accounting are human-hours (people) and man-days (people-dn.). The completeness of the use of labor resources can be estimated by the number of spent days and hours with one employee for the analyzed period of time, as well as by the degree of use of the working time fund. The working time fund (FR) depends on the number of workers (CR), the number of days spent one workers on average per year (e) and the average duration of the working day (P):

The difference between the actual foundation of working time and planned is superplan losses: or native (CD) or intrasmen (Sun). It is necessary to analyze the use of working time, namely: check the validity of the production tasks, study the level of their execution, identify the loss of working time, to establish their reasons, outline the necessary activities to improve the use of working time. The reasons for the formation of superpalane losses of working time may be caused by objective and subjective circumstances. However, such losses do not always lead to a decrease in the volume of production, since they can be improved due to the intensity of labor.

An increase in production depends on the growth of working time costs - extensive factoras well as from intensive factor - Increased labor productivity.

Under productivity is understood as its effectiveness, or human ability to produce a certain amount of products per unit of working time. Labor productivity It characterizes the effectiveness of the use of cumulative labor costs: the cost of living and past (emitted) labor on the production of products. Live labor becomes more productive than the greater mass of past work, emitted in the means of production leads in motion and better uses them.

A system of generalizing and private indicators is used to assess labor productivity.

Generalizing indicators: Average annual, mid-day and average hour production of products in one working or one operating in value terms.

Private indicators: Time costs for the production of a certain type of product (labor-intensity of products) or production of a certain type of product in physical terms for 1 person.-dn. or people-

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

• 1) the degree of task to increase productivity;
• 2) factors affecting the change in labor productivity indicators;
• 3) Reserves of labor productivity and activities for their use.

Analysis of labor productivity consists not only to establish the degree of execution of the plan, it should also identify the dynamics of its growth, reveal the reasons for the no-fulfillment or over-fulfillment of the plan: the use of mechanization tools, the use of manual labor on the main and auxiliary works, the presence of intra-day and cellular working time losses , composition of production standards and their compliance modern level Techniques, determination of specific sites where individual tasks of personal plans are not fulfilled. In other words, when analyzing, it is necessary to identify reserves of labor productivity growth available in the enterprise, and outline effective measures to use them.

The most generalizing indicator of labor productivity is the average annual production of products with one working (GW), the value of which depends on the average hourly working out of workers (SV), on the specific weight of workers in the total number of industrial production personnel (UD), as well as on the number of days spent (d) ) And the duration of the working day (P). A simplified factor model can be represented as a work:

The calculation of the influence of these factors is carried out by the methods of chain substitution, absolute differences, relative differences or an integral method.

Using the absolute difference method, we will make an algorithm for calculating the influence of factors on the value of the average annual production:

1) by changing the number of hours spent by one working:

2) by changing the specific weight of workers in a total number:

3) by changing the average hourly generation of one working:

Indicator thoughtfulness It is the back indicator of labor productivity and characterizes the cost of working time per unit or the entire volume of manufactured products. The growth in productivity is carried out mainly by reducing the complexity of products, in the process of analysis, the dynamics of labor intensity, the reasons for its change and impact on the level of productivity. The average hourly generation increase can be determined using the rate of reduction of labor intensity (△ T%):

And vice versa, knowing the average hourly generation, you can determine the change in the complexity of products:

Example

We will analyze the change in the complexity of products based on the factors shown in Table. 3.11.

Table 3.11

Analysis of changes in product complexity

Data Table. 3.11 indicates that the specific labor intensity decreased by 4.7% (100 - 95.3) in the past year (100 - 95.3) with a plan of 1.58% (100 - 98.42). Due to this factor, an increase in clockwork, which depends on the level of labor costs and the degree of implementation of the norms was mainly ensured. Due to the decline in labor intensity, it was planned to increase the development on . In fact, the development increased by 4.93% by reducing the complexity on

One of the most important tasks of analyzing productivity analysis is to identify the internal reserves of its increase, mobilization of these reserves. Productivity and labor intensity affect the wage fund, as already mentioned, which occupies a significant proportion of the enterprise.

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

• Order of Rosstat from 10/28/2013 No. 428 (as amended from 18.12.2013) "On approval of guidelines for filling out forms of federal statistical observation No. P-1" Information on the production and shipment of goods and services ", No. 11-2" Investment Information In non-financial assets, "No. 11-3" Information on the financial condition of the organization ", No. 11-4" Information on the number and wages of employees ", No. P-5 (M)" Basic information on the activities of the organization