The study of labor productivity on the example of the enterprise OOO "veta". Control work: analysis of indicators of labor productivity of workers at the enterprise will be blocked Average daily output of one worker, thousand

15.08.2021

The effectiveness of the use of labor potential and the efficiency of the organization's production activities characterize the indicator of labor productivity.

In Western practice, the term productivity is widely used as an indicator of the efficiency of the enterprise. Productivity acts as the ratio of the amount of goods, works or services produced (performed, rendered) for a certain period of time to the amount of resources spent to create or produce these products for the same period of time.

Labor productivity- this is the most important qualitative indicator characterizing the cost effectiveness of living labor; this is the amount of production produced for a certain period per employee or the cost of working time per unit of output.

Labor productivity together with capital productivity, material intensity, production cost and production profitability form the basis of the system of indicators of the organization's performance.

The growth of labor productivity depends on many factors such as technical progress, modernization of production, improvement of professional training of personnel and their economic and social interest, etc.

The essence of labor productivity is characterized by analyzing two main approaches to the use of labor resources and labor force: extensive and intensive approaches.

The extensive development of labor resources is characterized by the involvement in labor of persons who are not yet employed in national production or are temporarily not working for some reason, or by an increase in the working time budget.

The intensive development of labor resources, which provides for a reduction in costs per unit of output, characterizes an increase in labor productivity, which is an indicator of the degree of effectiveness of human labor costs in the production of the final product per unit of time. Labor costs per unit of time are the smaller, the more products are produced per unit of time.

Labor productivity analysis indicators

The main indicators for assessing labor productivity are traditionally:

performance indicators;
labor intensity indicators.

Product output indicator is calculated as the ratio of the volume of production (revenue) to labor costs and shows the volume of production per unit of labor costs.

There are average hourly, average daily, average monthly and average annual output, which are defined respectively as the ratio of production volume (revenue) to the number of man-hours (man-days, man-months).

The overall performance indicator is calculated according to the following formula:

Pv \u003d V / T
Where,
Pv - production output by one worker;
B - the volume of production (revenue) of the enterprise;
T - labor indicator.

The indicator of labor productivity can be expressed in the following measurements: in kind, conditionally natural and cost.

Each measure of labor productivity in the enterprise has its own characteristic shortcomings. Cost indicators are influenced by inflation and do not very clearly characterize real labor productivity; characterize labor productivity only in the manufacture of a particular type of product.

The inverse indicator of output is - labor intensity of products. It characterizes the ratio between labor costs and the volume of production (revenue) and shows how much labor is spent on the production of a unit of output. The indicator of labor intensity in physical terms is calculated by the formula:

Separately, we mention auxiliary indicators - the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

Factor analysis of labor productivity

The most general indicator of labor productivity is the average annual production output by one worker, which is defined as the ratio of annual production (revenue) to the average headcount.

Consider the analysis of dynamics and efficiency labor productivity by example, for which we will make a table of initial data.

Table 1. Labor productivity analysis

No. p / p	Indicators	Unit rev.	Plan	Fact	Deviation from the plan (+/-)	Implementation of a plan, %
1.	Marketable products	thousand roubles.	27404,50	23119,60	-4 284,90	84,40%
2.	The average number of industrial and production personnel	people	66	62	-4	93,90%
3.	Average number of workers	people	52	46	-6	88,50%
3.1.	The proportion of workers in the composition of employees	%	78,80%	74,20%	-0,05	94,20%
4.	Time worked by workers:
4.1.	man-days	days	10764,00	9476,00	-1288,00	88,00%
4.2.	man-hours	hour	74692,80	65508,00	-9184,80	87,70%
5.	Average working day	hour	6,94	6,91	-0,03	99,60%
6.	Average annual output:
6.1.	per worker	thousand roubles.	415,22	372,9	-42,32	89,80%
6.2.	per worker	thousand roubles.	527,01	502,6	-24,41	95,40%
7.	Output per worker:
7.1.	average daily output	thousand roubles.	2,55	2,44	-0,11	95,80%
7.2.	average hourly output	thousand roubles.	0,37	0,35	-0,01	96,20%
8.	Average number of days worked per worker	days	207	206	-1	99,50%
10.	Average number of hours worked per worker	hour	1436,40	1424,09	-12,31	99,10%

As can be seen from the data in Table. 1, the fulfillment of the planned indicators of the average annual and average daily output of one worker differ by 0.4 percentage points (95.4% and 95.8%), which is explained by the deviation in the number of days worked compared to the plan. As a rule, the decrease in the number of days worked is affected by all-day losses of time: the provision of additional holidays, all-day downtime due to interruptions in the supply of materials or absenteeism for work without good reason.

Compared to the planned values, the actual average daily output decreased by 0.11 thousand rubles and amounted to 2.44 thousand rubles or 95.8% of the plan, while the actual average hourly output amounted to 96.2% of the plan, i.e. decreased by 3.8 percentage points, which is lower than the reduction in average daily output.

The difference in the percentage of plan fulfillment between the indicators of the average daily output and the average hourly output of one worker is explained by a decrease of 0.03 hours in the length of the working day.

Let us determine the amount of losses from a decrease in production volumes due to an increase in all-day losses of working time. The indicator is calculated by multiplying the planned value of the average daily output by the deviation of the planned and actual values of all working days worked. Due to all-day losses of working time (1288 days), the organization did not receive 3279.17 thousand rubles of commodity revenue.

The data provided make it possible to analyze the norms of unit costs for wages per ruble of products, to characterize the change in the level of the norm compared to the base period and the plan established for the reporting year, to consider the dynamics and deviation from the plan of the wage fund due to an increase in production volume.

Analysis of the average annual output per employee

The indicator of average annual output is influenced by such factors as: the share of workers in the total number of industrial and production personnel (PPP) of the organization, the number of days worked and the length of the working day.

Let us determine the influence of these factors on the average annual output of products by one employee according to the following formula:

GV \u003d Ud * D * P * CV
Where,
Ud - the share of workers in the total number of PPP,%;
D - the number of days worked by one worker per year;
P - the average length of the working day;
CV - average hourly production.

Using the method of absolute differences, we will analyze the level of influence of factors on the average annual production of products:

a) the influence of the proportion of workers in the total number of employees of the enterprise: ∆GV (sp) = ∆Ud * GVp

b) the impact of the number of days worked by one worker per year: ∆GV (d) \u003d Udf * ∆D * DVp

c) the influence of the length of the working day: ∆GV (p) = Udf * Df * ∆P * FVp

d) the influence of the average hourly output of workers: ∆GV (chv) = Udf * Df * Pf * ∆ChV

Let's use the data in Table. 1 and analyze the influence of factors on the average annual output per worker.

The average annual output in the reporting period, compared with the plan, decreased by 42.43 thousand rubles. Its decrease was due to a decrease in the share of workers in the PPP structure by 5 percentage points (the decrease in output amounted to 24.21 thousand rubles). Reducing the number of days worked by one worker per year, the length of the working day and the average hourly output. As a result, the influence of factors in the total amount is 42.43 thousand rubles.

Analysis of the average annual output per worker

Similarly, consider the dynamics of the average annual output of a worker, which is influenced by: the number of days worked by a worker per year, the average working day and the average hourly output.

In general, the influence of factors can be represented as:

GWr \u003d D * P * CV

a) influence of the number of days worked: ∆GWr(d) = ∆D*Pp*FVp

b) the influence of the length of the working day: ∆GWr(p) = Df*∆P*ChVp

c) influence of average hourly output: ∆GWr(chv) = Df*Pf*∆ChV

The analysis revealed that the change in the average hourly output of workers had the strongest impact on the decrease in the average annual output per worker - the change in this factor had the main impact on the decrease in the average annual output per worker in the amount of 24.41 thousand rubles.

Analysis of the average hourly output of workers

The average hourly output factor determines the indicators of the average daily and average hourly output of workers, which ultimately affect labor productivity.

The average hourly production is influenced by factors related to the change in the labor intensity of the product and its valuation.

The first group of factors includes indicators of unproductive time spent on correcting defects, organizing production and the technical level of production.

The second group includes factors that are directly related to changes in the volume of production due to structural shifts in the composition of products and the level of combined deliveries.

ChVusl1 = (VVPf + ∆VVPstr)/(Tf+Te-Tn)

ChVusl2 = (VVPf + ∆VVPstr)/(Tf-Tn)

Fwsl3 = (VVPf + ∆VVPstr)/Tf
Where,
VVPf - the actual volume of marketable products;
∆VVPstr - change in the cost of commercial products as a result of structural changes;
Tf - actually worked time by all workers;
Te - above-planned time savings from the implementation of scientific and technological progress;
Tn - unproductive time costs, which are made up of the cost of working time as a result of the manufacture of marriage and the correction of marriage, as well as in connection with deviations from the technical process. To determine their value, data on losses from marriage are used.

Using the chain substitution method, we calculate the influence of these factors on the average hourly output:

a) comparing the obtained indicator NVsl1 with the planned value, we determine the influence of the labor intensity factor due to the improvement of its organization on the average hourly output:

b) the impact of over-planned time savings due to the implementation of scientific and technical progress measures:

c) the impact on the level of average hourly output of unproductive time costs is defined as:

d) change in average hourly output due to structural shifts in production:

Let us calculate the influence of these factors on the average hourly output:

Thus, the decrease in the indicator was primarily influenced by the decrease in labor intensity, against the background of an increase in average hourly output due to time savings due to the implementation of scientific and technical progress measures. In general, the considered output indicator decreased by 0.01 thousand rubles compared to the plan.

We summarize all the above calculations for factor analysis in the form of a table.

Table 2. Factor analysis of labor productivity

Factor	Changes due to a factor
Factor	Change in average hourly output, thousand rubles	Change in average annual output per worker, thousand rubles	Change in average annual output per worker, thousand rubles	Change in output, thousand rubles
1. Number of staff				-1 660,88
2. Average annual output of one worker				-2 624,02
Total				-4 284,90
2.1. Share of workers			-24,21	-1 501,18
2.2. Number of days worked by one worker per year		-2,55	-1,89	-117,11
2.3. Working hours		-1,97	-1,46	-90,7
2.4. Change in the average hourly output of workers		-19,89	-14,76	-915,03
Total		-24,41	-42,32	-2 624,02
2.4.1. Organization of production (labor intensity)	-0,02	-34,26	-25,42	-1 575,81
2.4.2. Raising the technical level of production	0,02	27,09	20,1	1 245,94
2.4.3. Unproductive working hours	-0,01	-19,03	-14,12	-875,2
2.4.5. Production structure	0,00	6,31	4,68	290,04
Total	-0,01	-19,89	-14,76	-915,03

An important reserve for increasing labor productivity is the saving of working time. In this case, a decrease in the average hourly productivity of workers was revealed due to a decrease in the indicators of the organization of production (labor intensity). The positive impact from the introduction of more advanced technologies that reduce the labor costs of the enterprise (savings in the reporting period amounted to 3,500 man-hours) did not allow increasing the average hourly productivity of workers. Factors of unproductive expenses of working time also had a negative impact. They consist of the time spent on the production and repair of marriage.

It should be noted that labor productivity may decrease with a significant share of a newly developed product or due to the introduction of measures to improve its quality. Since, to improve the quality, reliability or competitiveness of the goods, additional costs of funds and labor are required. The gain from sales growth, higher price level, as a rule, covers the losses from lower labor productivity.

Bibliography:

Grishchenko O.V. Analysis and diagnostics of financial and economic activity of the enterprise: Textbook. Taganrog: Publishing House of TRTU, 2000
Savitskaya G.V. Analysis of the economic activity of the enterprise: a textbook. - 4th ed., revised. and additional - M.: INFRA-M, 2007.
Savitskaya G.V. Economic analysis: textbook. - 11th ed., Rev. and additional - M.: New knowledge, 2005

When analyzing labor productivity, the growth rates of labor productivity of one worker and one worker are compared. At the same time, the former should outstrip the latter, since there should be a positive trend towards an increase in the proportion of workers.

The labor productivity of one worker is calculated by the formula:

where B is the output in physical units; N psh - the number of employees, people; Y p - the share of workers in the total number of employees; D p - the number of working days worked by one worker for the analyzed period; t cm - the average duration of the shift, h; P hour p - hourly output of one worker.

Analysis of the influence of factors on the implementation of the plan for labor productivity is performed in Table 2.6

Table 2.6 Analysis of the influence of factors on the implementation of the plan for labor productivity

Indicators
Average annual output:	relative, %	absolute	relative, %	absolute	relative, %	absolute
Per employee, t/person
Per worker, t/person
Share of workers in the total number of employees, shares of a unit
Number of working days worked by one worker
Average duration of a work shift, h
Average hourly output per worker, t/person (*)

(*) - the average hourly output of one worker is determined from the formula:

P hour p = (3)

The influence of factors on the implementation of the performance plan is determined by the following formulas:

Balance check:

where i - factors affecting labor productivity.

Decrease in the share of the actual share of workers for 2014/2013 as part of those working against the plan, it is accompanied by a decrease in the average annual output per worker, as a result of the influence of this factor, the average annual output decreased by 11.3 tons / person. The decrease in the fulfillment of the plan for average annual output per worker is due to a decrease in comparison with the plan in the average number of days worked by one worker per year. The influence of this factor on the average annual output was -22.1 t/person.

The increase in the average duration of the work shift compared to the planned one had a positive impact on the change in the average annual output (+60.8 tons/person). In general, the change in extensive factors (the number of days worked and the length of the work shift) led to an increase in the average annual output of one worker by 38.7 tons / person. (60.8 - 22.1). The greatest impact (-45.1 t / person) on the average annual output of one worker had a decrease in average hourly output from 0.66 to 0.63 t / (person / hour).

We will carry out a factor analysis of output in order to most fully reflect the change in indicators.

0,91*20*7,1*0,66=85,29=84,35-85,29=-0,94

0,9*20*7,1*0,66=84,35=63,26-84,35=-21,09

0,9*15*7,1*0,66=63,26=67,72-63,26=4,46

0,9*15*7,6*0,66=67,72=64,64-67,72=-3,08

0,9*15*7,6*0,63=64,64

=(Level 1 -Level 0)Dr 0 tcm 0 Pchasr 0

\u003d (Dr 1 -Dr 0) Ur 1 tcm 0 Pchasr 0

\u003d (tcm 1 -tcm 0) Dr 1 Ur 1 Pchasr 0

\u003d (Pchasr 1 - Pchasr 0) Dr 1 Ur 1 tcm 1

=(0,9-0,9) 157,60,63=0

=(8-7,6)0,9200,63=4,54

=(0,65-0,63)0,9208=2,88

0,91*20*7,1*0,66=85,29 =84,35-85,29=-0,94

0,9*20*7,1*0,66=84,35 =84,35-84,35=0

0,9*20*7,1*0,66=84,35=95,04-84,35=10,69

0,9*20*8*0,66=95,04=93,6-95,04=-1,44

0,9*20*8*0,65=93,6

A successful workforce development program creates a workforce that is more capable and more motivated to accomplish the goals of the organization. Naturally, this should lead to an increase in productivity, and hence to an increase in the value of the human resources of the enterprise.

The purpose of recruitment is to create the necessary reserve of candidates for all positions and specialties, from which the enterprise selects the most suitable workers for it. The required amount of recruitment is determined by the personnel department of JSC "Zarem" by the difference ...

Staff satisfaction is also increased by creating a healthy working atmosphere in the team, organizing technically equipped workplaces, participating in the management of changes in the organization's activities. An example of high satisfaction with working conditions is the minimum level of injuries and diseases in the enterprise, the virtual absence of industrial complaints, very low staff turnover, the presence of a wide range of amenities and services provided by the organization. When evaluating and forecasting an enterprise in this area, much attention is paid to the accuracy and clarity in the actions of the administration, the efficiency of collecting and exchanging information increases, the speed of responses to requests, complaints from employees is taken into account, and the results of employee training are necessarily assessed. Along with the quantitative provision of the enterprise with labor resources, it is necessary to study the qualitative composition of employees, which is characterized by general educational and vocational qualification levels.

Table 2.7 - Analysis of the distribution of employees of JSC "Zarem" by educational qualification

The level of education
number, people	number, people	number, people
Total employees

secondary specialized
General average

In any enterprise, it is important to have employees with higher education. The largest number of employees of JSC "Zarem" has a higher education. In 2013, 535 people (37%), in 2014, 560 people (36%), in 2015, 587 people (35%). During the period under review, the category of workers with higher education tends to grow. The deviation was 52 people. This indicator is associated with the specifics of the services provided by the enterprise, requiring deep professional knowledge.

Also, most of the employees are personnel with a general secondary education. In 2013, 22 people (35%), in 2014, 17 people (35%), in 2015, 17 people (34.6%). During the period under review, the category of workers with general secondary education tends to decline. This trend is caused by staff cuts during the crisis.

In 2013, 400 people (27.8%) had secondary specialized education, in 2014 - 380 people (28.9%), in 2015 - 310 people (30%). For 3 years there was a downward trend.

Summing up, we can say that JSC "Zarem" is implementing a well-thought-out strategy in matters of personnel management, while relying on international and domestic experience in working with personnel.

Table 2.8 - Analysis of the economic efficiency of the use of labor resources of LLC "Lukoil - Western Siberia"

Indicators				Deviation (+/-)
The volume of work performed, thousand rubles.
The average number of PPP, pers.
Average number of workers, pers.
Payroll, thousand rubles
including PPP, persons
including workers, people
The share of workers in the total number of PPP,%
The total number of hours worked by all workers per year, thousand hours.
including one worker, thousand hours.
Average working day, hour.
Worked by one worker per year, days
Average annual output, thousand rubles
one operating BCP
one worker
Average daily output of a worker, rub.
Average hourly output of a worker, rub.
Average salary of 1 worker, thousand rubles
Average salary of the 1st worker, thousand rubles
The coefficient of advancing labor productivity over cf. salary per 1 worker
The coefficient of advancing labor productivity over cf. salary for 1 worker

According to Table 2.8, we can say that the average annual output of one production staff in 2013 is 17723760 rubles, in 2014 it increased by 79.1% and amounted to 31744440 rubles, but in 2015 it decreased by 24.1% in compared to the previous year. The growth rate was 144.33%;

The average annual output of one worker in 2013 is 24445890 rubles, in 2014 it increased by 86.5% and amounted to 44537480 rubles, but in 2015 it decreased by 22.4% compared to the previous year. The growth rate was 148.82%. This indicator shows how much cash in the form of income the worker brings to the enterprise within one year.

The average daily output of one worker in 2013 amounted to 109,764 rubles, in 2014 it increased by 86.5% and amounted to 204,696 rubles, but in 2015 it decreased by 18.5% compared to the previous year. The growth rate was 157%;

The average hourly output per worker in 2013 amounted to 16135 rubles, in 2014 it increased by 81.3% and amounted to 29252 rubles, but in 2015 it decreased by 24.2% compared to the previous year. The growth rate was 145.93%;

The average salary of one employee in the base year was 434,800 rubles, in the reporting year - 598,200 rubles. The growth rate was 137.35%

The average salary of one worker in the base year was 432,080 rubles, in the reporting year - 598,200 rubles. From 2013 to 2015 there was a sharp increase in average wages by 31%. Such a sharp increase in the indicator is explained by a sharp increase in the volume of work performed and services rendered (that is, an increase in revenue). The growth rate was 138.44%

The rate of advance of labor productivity over the average wage per worker in 2013-2015 is jumpy. From 2013 to 2014, the ratio increased by 72.1%. This is a positive trend, since the growth rate of labor productivity in an enterprise should always outstrip the growth rate of wages. The lead coefficient shows how many times the growth in labor productivity exceeds the growth in average wages.

The principle of advancing the growth of labor productivity in comparison with the growth of wages is designed to ensure the necessary savings and further expansion of production.

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Introduction

1. Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

1.2 Labor productivity. Indicators characterizing labor productivity

1.3 Sources and objectives of labor productivity analysis

2. Analysis of labor productivity in Veta LLC

2.1 Brief description of Veta LLC

2.2 Analysis of the level and dynamics of labor productivity

2.3 Analysis of the impact of structural shifts in the product mix on labor productivity

2.4 Analysis of the ratio of labor productivity and average wages

3.1 Ways to increase productivity by reducing manual labor

3.2 Professional development of workers

Conclusion

Bibliography

Introduction

The efficiency of the use of labor resources at the enterprise is expressed in the change in labor productivity, the resulting indicator of the enterprise, which expresses both the positive aspects of the work and all its shortcomings.

The productivity of living labor is determined by the time spent in a given production, at a given enterprise, and the productivity of social labor is determined by the costs of living and social labor. With scientific and technological progress, the share of social labor costs increases, as the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is declining. This is the essence of increasing the productivity of social labor.

An increase in labor productivity at an enterprise is impossible without a rational organization of the analysis of labor productivity indicators and the development of measures based on this analysis aimed at improving labor efficiency.

The relevance of the analysis of labor productivity is determined by the fact that the results of this analysis make it possible to identify reserves for the growth of labor productivity, develop organizational and technical measures for the implementation of these reserves and the direct implementation of these measures.

The purpose of the work is to study the essence of labor productivity, the methodology for analyzing labor productivity in an enterprise.

Work tasks:

Study of the essence of labor productivity and methodology for analyzing labor productivity in enterprises,

Conducting an analysis of labor productivity at the enterprise under study,

Development of measures aimed at increasing labor productivity.

The object of the research work is the manufacturing enterprise of the city of Togliatti LLC Veta, which belongs to the field of small business and is engaged in the provision of services for the repair of premises.

When writing the work, scientific and methodological literature on the economics of the enterprise, analysis and planning of its economic activity was used.

labor productivity analysis enterprise

1 . Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

Labor productivity is the ratio of the amount of products produced in a certain period of time to the amount of resources consumed to create or produce these products in the same period.

Labor productivity, characterizing the efficiency of labor costs in material production, is determined by the quantity of products produced per unit of working time, or labor costs per unit of output. A distinction is made between the productivity of living labor and the productivity of total, social, labor. The productivity of living labor is determined by the costs of working time in a given production, at a given enterprise, and the productivity of social labor is determined by the costs of living and social labor. As scientific and technological progress progresses, the improvement of production, the share of social labor costs increases, as the worker is equipped with more and more new means of labor (from the simplest machines to electronic complexes). However, the main trend is that the absolute value of the cost of both living and social labor per unit of output is declining. This is the essence of increasing the productivity of social labor.

Particular indicators: the labor intensity of products of a certain type in physical terms per man-day or man-hour.

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

Product development is the most common and universal indicator of labor productivity. Depending on the units in which the volume of production is measured, the definition of output is distinguished in natural terms, as well as in terms of normalized working hours. Labor productivity is most clearly characterized by the production rate in physical terms. These are such units of measurement as tons, meters, pieces, etc., as a rule, typical for enterprises producing homogeneous products. If an enterprise or workshop produces several types or brands of products, then the output is determined in arbitrary units.

The indicator of output in monetary terms is used to determine labor productivity at enterprises that produce heterogeneous products.

When using standardized working time, output is determined in standard hours, mainly at individual workplaces, in teams, at sites, as well as in workshops when producing heterogeneous and unfinished products that cannot be measured either in kind or in monetary terms.

Performance indicators also differ depending on the unit of measurement of working time. The output can be defined for one man-hour worked (hourly output), one man-day worked (daily output), for one average employee per year, quarter or month (annual, quarterly or monthly output).

The labor intensity of production expresses the cost of working time for the production of a unit of output. Determined per unit of production in physical terms for the entire range of products and services; with a large assortment of products at the enterprise, it is determined by typical products, to which all the rest are given. Unlike all the others, this indicator has a number of advantages: it establishes a direct relationship between the volume of production and labor costs, excludes the impact on the labor productivity indicator of changes in the volume of supplies for cooperation, the organizational structure of production, allows you to closely link the measurement of productivity with the identification of reserves for its growth, compare labor costs for the same products in different departments of the enterprise.

Depending on the composition of the included labor costs, there are:

Technological labor intensity, including all the costs of the main workers, pieceworkers, time workers;

The labor intensity of production maintenance, including the labor costs of auxiliary workers;

Production labor intensity - the labor costs of all workers, both main and auxiliary;

The complexity of production management, including the labor costs of engineers, employees, maintenance personnel, security;

Full labor intensity, which is the labor costs of all categories of industrial and production personnel.

The relationship between labor productivity coefficients, output volume and labor costs is used when checking the reliability of statistical data and in international comparisons of labor productivity equations in different countries, since the basis of such comparisons is the ratio of production volumes and the number of workers in the production of compared countries.

The issues of improving the methodology for measuring labor productivity are constantly in the focus of statistical science and practice. Recently, the improvement of the fundamentals of studying labor productivity has undergone significant changes due to the fact that the issues of increasing labor productivity were considered from the point of view of taking into account the most important factors that affect the growth of labor productivity: material, intellectual, physical, organizational, managerial, etc.

1. 2 Pproductivityblabor. Indicators,characterizing labor productivity

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

General indicators: average annual, average daily and average hourly output per worker, average annual output per worker in value terms.

Particular indicators: the labor intensity of products of a certain type in physical terms for 1 man-day or man-hour.

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

The most general indicator of labor productivity is the average annual production of products by one worker (HW):

GV \u003d TP / H, (1.1)

where TP is the volume of marketable products in value terms;

H - the number of employees.

Factors affecting annual output presented in Figure 1.1.

Hence, the factor model for the indicator of average annual output will have the following form:

GV \u003d UD * D * t * SV (1.2)

Rice. 1.1. The relationship of factors that determine the average annual output of an employee of an enterprise

The calculation of the influence of these factors can be carried out using chain substitution, absolute differences, relative differences or the integral method.

Labor intensity - the cost of working time per unit or the entire volume of manufactured products:

TEi = FRVi / VVPi(1.3)

where PDF i is the fund of working time for the manufacture of the i-th type of product,

VVP i - the number of products of the same name in physical terms.

This indicator is the inverse of the average hourly output.

Reducing the labor intensity of products is the most important factor in increasing labor productivity. The growth of labor productivity occurs primarily due to a decrease in the labor intensity of products. It is possible to achieve a reduction in labor intensity through the introduction of scientific and technical progress measures, mechanization and automation of production and labor, as well as an increase in cooperative deliveries, revision of production standards, etc.

In order to exclude distortion of the level of labor productivity due to changes in the volume of output of services and products due to an increase or decrease in selling prices for services and products, the actual sales volume of the reporting period is measured in prices adopted in the plan for the reporting year.

A more accurate characterization of the level of labor productivity is given by the indicator of average output, calculated by the volume of net production (without taking into account the cost of material assets consumed in the performance of services and products).

The average output of workers in this case does not depend on the cost of materials, semi-finished products, assemblies and parts consumed in the production of services and products, and shifts in the structure of services associated with a change in the ratio of products and works with different levels of material consumption in the total volume of services and products .

It can increase due to the use of expensive materials, semi-finished products and parts, increasing the output of material-intensive products and works, and increasing the share of purchased semi-finished products in the total amount of material costs. The calculation of the average output of one worker on the basis of net output is necessary, first of all, at enterprises producing material-intensive products.

For a more objective assessment of the level of labor productivity, to ensure its comparability for individual enterprises and in dynamics over a number of years, natural and labor methods of measuring it are used. The use of the natural method is possible only at enterprises producing homogeneous types of products and services.

Time standards are labor productivity meters, they are used if it is possible to determine the change in the level of labor productivity by comparing the actual time spent on manufacturing a unit of volume of products or services with the normative one or by dividing the volume of output of products or services, expressed in standard hours, by the actually worked time.

Due to the fact that the norms cover the labor of only piece workers, and the labor costs of managerial and maintenance personnel are not taken into account, labor meters do not allow assessing the level of labor productivity for the enterprise as a whole, therefore they are used when analyzing the level of labor productivity of individual workers. , in brigades, workshops and workshops.

For a deeper analysis of labor productivity, the maximum identification of the possibilities for its growth, various methods of measuring labor productivity (cost, natural) in their interconnection are used.

1. 3 Sources and tasks of labor productivity analysis

The sources of analysis of labor productivity are data from analytical and synthetic accounting, primary accounting documentation for labor (payroll statements, cost estimates, etc.), operational and regulatory information (production rates, output calculations, etc.).

The tasks of labor productivity analysis are:

calculation and analysis of the main indicators characterizing labor productivity;

analysis of factors affecting labor productivity;

identification of reserves for increasing labor productivity and development of organizational and technical measures aimed at increasing labor productivity.

In the process of analysis, they study the dynamics of labor intensity, the implementation of the plan according to its level, the reasons for its change and the impact on the level of labor productivity. If possible, you should compare the specific labor intensity of products for other enterprises in the industry, which will identify best practices and develop measures for its implementation in the analyzed enterprise.

In the process of subsequent analysis, indicators of specific labor intensity by type of product are studied. A change in the average level of specific labor intensity can occur due to a change in its level for individual types of products (TE i) and the structure of production (LE i). With an increase in the specific weight of more labor-intensive products, its average level increases and vice versa:

TE = ? (TEi * UDi)(1.4)

The influence of these factors on the average level of labor intensity can be determined by the method of chain substitution through the weighted average values according to the formula:

TEpl = ? (Vpli * TE pli); (1.5)

TE usm= ? (V fi * TE pli) / ? Vfi;(1.6)

TEF = ? (V fi * TE fi) / ? Vfi (1.7)

The change in the level of labor intensity is not always estimated unambiguously. Labor intensity can increase with a significant proportion of newly developed products or an improvement in their quality. In order to improve the quality, reliability and competitiveness of products, additional costs of funds and labor are required. However, the gain from the increase in sales volume, higher prices, as a rule, covers the loss from the increase in the labor intensity of products. Therefore, the relationship between the complexity of products and their quality, cost, sales and profits should be the focus of analysts.

In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:

Ete \u003d TEV - Tef \u003d Tf - Tn + Td / VPf + VPn - Tf / VPf, (1.8)

where T f - the actual cost of working time for the production of products, T n - the cost of working time associated with a decrease in labor intensity, T d - additional costs of working time associated with the implementation of measures to reduce labor intensity;

VP f - the actual volume of gross output;

VP n - the volume of gross output obtained in connection with a decrease in labor intensity.

In the course of assessing the implementation of the plan for labor productivity, the implementation of the plan for the average output of one employee is studied in detail, its change is established under the influence of the following factors: the share of workers in the number of personnel engaged in the production of services and products dp, and the average output of one worker Вр. In this case, the relationship between the average output of one worker Bp and one worker B is expressed by the formula:

B \u003d dp * Bp (1.9)

In turn, the average output of one worker depends on the average number of days worked by one worker for the analyzed period D, the average length of the working day in hours Tcm and the average hourly output Vrch. The dependence of the average output of a worker on these factors is expressed by the formula:

Vr \u003d D * Tcm * Vrh (1.10)

At the same time, the number of days worked by one worker is determined by dividing the total number of man-days worked by the worker Td by the number of workers:

D \u003d Td: Chr (1.11)

The average working day is found as a quotient of the total number of man-days worked:

Tcm \u003d Tch: Td (1.12)

The average hourly output is calculated by dividing the volume of output of products and services by the number of man-hours worked by workers:

Trf = V: Tch (1.13)

Therefore, the average output per worker depends on the following main factors:

the share of workers in the number of personnel. Its increase is achieved by the introduction of progressive enterprise management structures, the elimination of staff excesses,

the average number of days worked by one worker for the analyzed period. Its change in comparison with the plan is characterized by the use of a whole-day fund of working time and occurs due to absenteeism, all-day downtime, an increase or decrease in loss of working time due to illness and other reasons,

the average length of the working day, which characterizes the completeness of the use of the intra-shift fund of working time. Its increase is ensured by the reduction of intra-shift downtime, delays and other losses of time during the shift,

average hourly output, which reflects the efficiency of the use of human labor per unit of time. Its level depends on the productivity of equipment, qualifications of workers, forms of labor organization and other organizational and technical factors.

2 . Analysis of labor productivity in Veta LLC

2.1 Brief descriptionenterprisesOOO"Veta"

LLC "Veta" is engaged in 2008. repair and construction work.

The production structure of Veta LLC is shown in Figure 2.1.

Figure 2.1 - Production structure of Veta LLC

The organizational structure of the enterprise is shown in Figure 2.2.

Figure 2.2 - Organizational management structure of Veta LLC

The main technical and economic indicators are presented in Table 2.1.

Table 2.1 - Analysis of the main technical and economic indicators

Indicator	2006			Abs. off 2008 from 2007	Relative off 2008 from 2007
		off 2008	off 2008 from 2006


Number of personnel, pers.
Number of workers
The payroll fund for all employees at the enterprise
Workers Wage Fund

other expenses
Sales profit
Return on sales %.

Thus, as can be seen from Table 2.1, the profit from sales of services decreases every year, in 2008. compared to 2007 for 2658 thousand rub., and since 2007. for 1066 thousand rub., this is due to a decrease in demand for repair and construction work, with the consequences of the global financial crisis that began in 2008, and an increase in wages for employees of the enterprise. Return on sales in 2008 compared to 2007 decreases only by 0.67%, and compared with 2006. decreases by 8.09%.

Imagine in comparison the share of costs in total sales in the diagram (Fig. 2.3)

Figure 2..3 - Comparison of costs in the total volume of sales

2. 2 Analysis of the level and dynamics of labor productivity

The data for the analysis of labor productivity at Veta LLC are presented in Table 2.2.

Table 2. 2 - Labor productivity analysis

Indicator	2006			Abs. off 2008 from 2007	Relative off 2008 from 2007
		off 2008	off 2008 from 2006

The volume of sales of products and services, thousand rubles.
Number of personnel, pers.
Number of workers
The total number of man-days worked by workers per year, thousand
The total number of man-hours worked by workers per year, thous.
Average annual output of one employee, thousand rubles
Average annual output of one worker, thousand rubles
Share of workers in the number of employees, %
Average number of days worked per worker per year
Average working day, h
Average daily output of one worker, thous.
Average hourly output, thousand rubles

As follows from the data in Table. 2.2, labor productivity in 2008 decreased in relation to the previous year by 8.4%; and compared with 2006, labor productivity also decreased by 8.4%. The decrease in labor productivity is due to the decrease in average hourly output in relation to 2006-2007. by 8.3%. This was caused by the unstable financial situation in Russia in 2008. and a decrease in demand for repair and construction work. In the structure of personnel in 2008, on the contrary, progressive changes took place, the share of workers in the total number of personnel compared to 2007 increased by 0.1%, and compared with 2006. increased by 0.9%. In 2008, the number of man-days worked by one worker turned out to be equal to the value for 2006-2007. - 230, the average working day in 2008 also corresponds to 2006-2007. - 8 ocloc'k. Thus, the analyzed enterprise failed to use its opportunities to increase labor productivity due to the global financial crisis that began in 2008. and spread to the countries of Europe, including Russia. Imagine the annual labor productivity in Figure 2.4.

Figure 2.4 - Labor productivity of workers for 2006-2008.

The decrease in labor productivity in 2008 compared to the previous year is also associated with a decrease in the average hourly output per worker; this decrease compared to the previous year occurred by 8.3%. At the same time, in 2008 in comparison with 2006 the company has positive changes in the structure of personnel - the share of workers in the total number of employees of the enterprise increased by 0.9%. The average number of days worked by one worker in 2008 did not change compared to the previous year.

Decline in average hourly output in 2008 by 0.032 thousand rubles. entailed a decrease in the average annual output by 61 thousand rubles. (0.032* 8* 230), compared to 2006-2007.

The nature of the influence of the main factors on the change in labor productivity can also be judged by the ratio of the growth rates of the volume of services and products, the number of employees and workers, the number of man-days and man-hours. Growth in the number of workers in 2008 to 2006 (112%) exceeds the increase in the number of personnel (110.9%), which is possible only with an increase in the share of workers in the total number of employees. An increase in the number of workers by 12%, while the number of man-days worked by them also increased by 12%, indicates that the average number of days worked by one worker per year has not changed, therefore, the intra-shift working time fund was used in 2008 Also, as in the previous year, there was no increase in the loss of working time and a reduction in the length of the working day in 2008.

The nature of the change in the average hourly output can be judged by the ratio between the growth rates of the volume of services and products and the number of man-hours. Growth in the output of products and services in 2008 compared to 2006 corresponds to 2.6%, the number of man-hours worked, respectively, by 12%, compared with 2007, sales decreased by 2650 thousand rubles, or 7%, although the total number of man-hours increased by 1.8% These The figures indicate a decrease in average hourly output in 2008 compared to previous years.

To determine the change in the average output of one employee under the influence of the main factors, the method of chain substitutions was used (Table 2.3).

Table 2.3 - Analysis of the influence of the main factors on the change in labor productivity

substitution number	Share of workers, %	Number of working days per worker per year	Working hours, h	average hourly output,	The average annual output of one worker,	change in output,





The result of the influence of factors: 59.8 - 54 = - 5.8

From the data in Table 2.3 it can be seen that an increase in the share of workers in the total number of personnel ensured an increase in average output by 59.8 thousand rubles, and a decrease in the average hourly output of one worker led to a decrease in the average annual output by 54 thousand rubles. Thus, as a result of the influence of these two factors acting in different directions, the average annual output in the reporting year turned out to be lower than planned by 5.8 thousand rubles. (+ 59.8 - 54). If the enterprise had not allowed a decrease in the average hourly output of one worker, then the actual average annual output would have increased by 59.8 thousand rubles. compared to 2007

2. 3 Analysis of the impact of structural shifts in the product rangeon thelabor productivity

The level and dynamics of labor productivity are significantly affected by structural shifts associated with a change in the ratio of services and products with different levels of their labor intensity in the total output of services and products.

In addition, the complexity of various types of services and products is also different. An increase in the share of products and works that have labor intensity above the average level for the enterprise is accompanied by a decrease in the output of one employee and worker, regardless of the real change in labor productivity. In the case of an increase in the share of less labor-intensive types of services and products, output increases, which also does not correspond to a true change in labor productivity.

To eliminate the impact on the level of labor productivity of structural shifts associated with a change in the share of certain types of services with different labor intensity of their implementation, the dependence of the average output on two factors is determined:

Developments for certain types of products and services,

Shares of individual types of products and services in total labor costs.

The size of the influence of each of the factors is determined by constructing an index of fixed composition and an index of structural shifts.

To analyze the impact of structural shifts on the average output of one worker, current accounting data are used.

Analysis of the impact of structural shifts on the average output is presented in Table 2.4.

Table 2. 4 - Analysis of the impact of structural shifts in the product range for average output

Type of service			Deviation from 2007 by average output, %
	The scope of services	Number of workers	Share of workers in the total number, %	Average output, thousand rubles	Scope of services	Number of workers	Share of workers in the total number	Average output, thousand rubles
carpenter services
Plastering services
Painter's services
Bricklayer services

From the data in Table 2.4 it follows that there has been a decrease in labor productivity for the enterprise as a whole for certain types of services. Let us present the decrease in labor productivity in the form of Figure 2.5.

Figure 2.5-Decrease in labor productivity in 2007-2008

Calculate the fixed composition index:

Index of structural shifts:

Thus, the fixed composition index shows that the decrease in labor productivity in the whole enterprise was due to a decrease in the average annual output for certain types of services by 8% (100 - 92). Structural shifts, on the contrary, had a positive effect on labor productivity in the reporting period; as a result of these shifts, labor productivity decreased by only 1%. This growth is associated with an increase in the share of workers engaged in the provision of services with a high average output (services of masons) and a decrease in the proportion of workers performing services with a low average output (plasterer services).

In addition, the above data show that a decrease in labor productivity by 61 thousand rubles. (667 - 728) in the reporting period was influenced by a decrease in labor productivity for certain types of services by 253 thousand rubles (920 - 667), and due to changes in the structure of services, labor productivity, on the contrary, increased by 6.79 thousand rubles. rub. (728 - 721.21).

Thus, due to the influence of these two factors acting in different directions, labor productivity in the reporting period as a whole for the enterprise decreased by 256.21 thousand rubles (-253 + 6.79).

2.4 Analysis of the ratio of labor productivity and average wages

Data for the analysis of the ratio of labor productivity and average wages is presented in table 2.5.

Table 2.5 - Analysis of the ratio of labor productivity and average wages

From the data in Table 2.5 it can be seen that the growth rate of average wages outpaces the growth rate of labor productivity. The ratio of labor productivity and average wages is 1.18 in general for employees of the enterprise and 1.27 - for workers (according to 2008 data). Thus, the enterprise does not fulfill the requirement of expanded production: the growth rate of labor productivity must outstrip the growth rate of wages. Let's represent this ratio in figure 2.6.

Figure 2.6 - Growth rate of output and wages

The decrease in the labor intensity of the production of services and products at the Veta enterprise is carried out in accordance with the plan for the economic and social development of the enterprise, which provides for measures to introduce new equipment and technological processes, mechanize manual labor, improve the organization of work and management, and other measures that reduce costs time for the production of services and products, reducing the number of personnel.

We will analyze the implementation of the action plan to reduce the labor intensity of production for certain types of work and present it in Table. 2.6.

Table 2.6 - Analysis of the implementation of the plan to reduce the labor intensity of production

From the data in Table 2.6 it can be seen that there was no decrease in labor intensity. According to 2008 data. labor intensity amounted to 3513 thousand standard hours, instead of 3505 thousand standard hours. according to 2007 data.

The growth of labor productivity (in%) as a result of a decrease in the labor intensity of the production of services and products is calculated by the formula:

where P is the growth of labor productivity,%,

t - reduction of labor intensity of production,%.

In the study, labor productivity decreased by 0.2% (100 * 0.2 / (100 + 0.2)), as a result of an increase in the labor intensity of production.

Table 2.7 presents data on the share of workers engaged in manual labor in the enterprise.

Table 2. 7 - The level of use of manual labor in the enterprise

At the analyzed enterprise, out of 56 workers at the end of 2008, 35 people, or 62.5% (35:56 * 100), are engaged in manual labor, which is 4.8 percentage points less than the same indicator compared to 2006. During 2008, 2 manual workers were released.

Thus, it can be concluded that labor intensity can be reduced by replacing equipment. Let's represent this problem in the form of a tree of goals (table 2.8)

Table 2.8 - Tree of goals for reducing labor intensity

3.1 Ways to improve performanceby reducing manual labor

High labor productivity is one of the determining factors of competitiveness, and, consequently, the success and prosperity of the enterprise.

Labor productivity, along with such important functions of the enterprise as marketing and innovation, determines the result of its activities - making a profit. In this regard, the most widespread in world practice are systems for managing the effectiveness of production and economic activities based on planning, measuring, evaluating, monitoring and improving labor productivity. Programs to improve labor productivity are diverse: some of them focus on the technical aspects of the production process; others - on the social levers of the process of making managerial decisions (measures to enrich labor); at the third enterprises, the emphasis is on material incentives. A common element in all these programs is the procedure for measuring labor productivity - the level, dynamics, relationship with financial indicators - as a necessary condition for monitoring the implementation of targeted management actions.

The main directions for solving the problem of increasing labor productivity are:

Intensification of production;

Technical re-equipment of the enterprise;

Introduction of more advanced technology;

Fundamental improvement in product quality;

Improving the organization of production and labor;

Improving the culture of production and strengthening the role of the "human factor".

All these factors are unequal both in terms of the results of labor productivity growth and in terms of the costs associated with their implementation. A multiple increase in labor productivity can be obtained through a more complete use of the results of scientific and technological progress, but its implementation requires, as a rule, large investments, the implementation of which is not always within the power of the enterprise.

Reducing the labor intensity of sawn timber products can be achieved by changing the universal joinery machines KD 118 (two units) currently used in the carpentry shop of the enterprise to universal machines KD 250. Universal machines KD 118 are general purpose machines that perform a large number of woodworking operations. The KD 250 machine performs the same range of operations, but unlike the KD 118 machine, it is high-speed. Table 3.1 shows the technical characteristics of existing and projected machines.

Table 3.1 - Technical characteristics of machines

The high speed of processing products on the KD 250 machine is achieved due to the high rotational speed of the electric motor shaft - the value of the indicator exceeds the value of the similar one in the KD 118 machine by 2 times, and the speed of the main shaft - the value of the indicator exceeds the value of the similar one in the KD 118 machine by 57% (( 5500-3500):3500 *100%). The high-speed processing mode on the KD 250 machine allows you to reduce the time for manufacturing products.

T total \u003d N year * (t pcs 1 - tpcs 2) (3.1)

where N is the annual volume of output in physical terms,

t pcs. 1, tpcs 2 - the average rate of time for the manufacture of a unit of production, (hour).

According to LLC Veta, the average time for the manufacture of lumber products (frames, door blocks) using a KD 118 machine, determined by the labor intensity of the product, is 13.4 hours. Table 3.2 shows the calculation of the time for the manufacture of a window block with existing and projected equipment. The data for the calculation were obtained from the results of photographs of the manufacturing process of the window unit.

Table 3.2 - Time spent on manufacturing a window block (operating and projected)

Equipment brand	Time spent, hour

Calculation of the effectiveness of the implementation of the event:

Reducing the complexity of the operation:

a \u003d 100 * (1 - 11.8 / 13.4) \u003d 11.9%

The increase in labor productivity based on the reduction of labor intensity:

PT \u003d 100 * 11.9 / (100-11.9) \u003d 13.5%

Due to the use of the proposed equipment, the labor intensity of manufacturing will decrease by 13.5% and amount to 11.8 hours.

The increase in labor productivity in the whole enterprise, based on the fact that the number of employees of the carpenter team using the equipment in question is 3 people, and the number of employees as a whole is 61 people:

PT \u003d 13.5 * (5/ 61) \u003d 1.11%

Ech \u003d (Chish * Fri) / (100 + Fri) (3.2)

Ech \u003d (61 * 1.11) / (100 + 1.11) \u003d 0.67 (people)

Wage savings will be: Ezp = 164 * 0.67 = 109.88 (thousand rubles) Savings on the unified social tax:

Es \u003d 109.88 * 26.3: 100 \u003d 28.9 (thousand rubles)

Conventional annual savings: Eg = 109.88 + 28.9 = 138.78 (thousand rubles)

Annual economic effect, based on the fact that the cost of purchasing one piece of equipment is 39,000 rubles: E = Eg - Z * En = 138.78 - 39 * 0.33 = 125.91 (thousand rubles),

Where: En - normative payback ratio (En \u003d 0.33).

The service life of the upgraded equipment KD 118 is 4.5 years with 8 years of standard, i.e. the machine can be sold at a residual value of 5.68 thousand rubles. Thus, the value of the annual economic effect can be adjusted:

E \u003d 125.91 + 5.68 \u003d 131.59 (thousand rubles).

Payback period: Current = W: E; Current = 39: 131.59 = 0.3 (years)

3.2 Professional development of workers

It is known that labor efficiency is largely determined by qualifications. At the moment, the actual average category of work at the enterprise corresponds to 4.1. The average category of workers is 3.9.

Table 3.3 - Correspondence of the categories of workers with the categories of work performed

Let us calculate the indicators of the economic effect from the introduction of measures to improve the skills of workers.

The actual level of use of skills of workers before the implementation of the measure:

K 1 \u003d Rf: Rf (3.3)

where Ррф is the actual average category of work,

Rf - the average category of workers

K1 \u003d 3.9: 4.1 \u003d 0.96

The number of workers who need to improve their skills by one category:

H \u003d (Рр f - Рр) * Chis.work. (3.4)

H \u003d (4.1 - 3.9) * 56 \u003d 11 (people)

Increasing the level of performance of production standards by workers:

Rnv \u003d (Nvp - Nvf): Hvf * 100%, (3.5)

where Nvp is the projected percentage of compliance with the standards (100%),

Nvf - the average percentage of the implementation of production standards actual (96%)

Rnv \u003d (100 - 96): 96 * 100 \u003d 4.2%

The increase in labor productivity in the whole enterprise:

PT \u003d 4.2 * (56/ 61) \u003d 3.85%

The relative savings in headcount for the enterprise as a whole is equal to:

Ech \u003d (Chish * Fri) / (100 + Fri)

Ech \u003d (61 * 3.85) / (100 + 3.85) \u003d 2.3 (people)

The wage savings will be:

Ezp \u003d 164 * 2.3 \u003d 377.2 (thousand rubles)

Savings on the unified social tax:

Es \u003d 377.2 * 26.3: 100 \u003d 99.2 (thousand rubles)

Relative annual savings, based on the fact that the cost of training one worker per year is 24.8 thousand rubles, the training period is one year. Annual training costs for 10 workers (24.8 * 10 = 248 (thousand rubles))

Eg \u003d 377.2 + 99.2 - 248 \u003d 228.4 (thousand rubles)

Table 3.1 - Summary table of indicators of economic efficiency of the designed activities

Thus, with the introduction of the proposed measures, labor productivity will increase by 4.59%, while the conditional release of the number of employees will be 2.69 people, and the annual economic effect will be 359.99 thousand rubles.

Wconclusion

Labor productivity is the ratio of the amount of products produced in a certain period of time to the amount of resources consumed to create or produce these products in the same period.

The most universal indicator of labor productivity is the average output of one employee, which is calculated by dividing the volume of sales of services and products at selling prices by the average number of personnel engaged in the production of services and products. A more accurate characterization of the level of labor productivity is given by the indicator of average output, calculated by the volume of net production (without taking into account the cost of material assets consumed in the performance of services and products).

In the course of the analysis of labor productivity, the indicators of the average output of one employee are studied in detail, its change is established under the influence of the following factors: the share of workers in the number of personnel; the average number of days worked by one worker for the analyzed period; the average length of the working day, which characterizes the completeness of the use of the intra-shift fund of working time; average hourly output, which reflects the efficiency of the use of human labor per unit of time.

The main directions for increasing labor productivity are: intensification of production, technical re-equipment of the enterprise, the introduction of more advanced technology, a radical increase in product quality, an improvement in the organization of production and labor, as well as an increase in the culture of production and strengthening the role of the "human factor".

In the practical part of the work, an analysis of labor productivity and the implementation of the plan for this indicator at the Veta LLC enterprise was carried out, based on the analysis, measures aimed at increasing labor productivity were developed.

The paper reveals that one of the main factors in the growth of labor productivity is a decrease in the labor intensity of the production of services and products. This can be achieved through the use of new, more productive technology. In this regard, the work carried out the calculation of the efficiency of replacing machines with more productive ones.

The efficiency of the use of personnel increases with the growth of the qualifications of employees. The paper proposes the training of workers whose qualifications do not correspond to the category of work performed.

With the introduction of the proposed measures, labor productivity will increase by 4.59%, while the conditional release of the number of employees will be 2.69 people, and the annual economic effect will be 359.99 thousand rubles.

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30. Troshin, A.V. Comparative analysis of methods for determining the tax burden on enterprises. // Finance. - 2006. - No. 5. - S. 44-47.

31. Shchiborsch, K. Principles of tax planning for Russian enterprises. // Director's consultant. - 2006.- No. 17 (101). - S. 20-24.

32. Consultant [Electronic resource]: - Access mode http//:www.consultant.ru/. - Title from the screen.

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1.3 Sources and objectives of labor productivity analysis

The tasks of labor productivity analysis are:

calculation and analysis of the main indicators characterizing labor productivity;

analysis of factors affecting labor productivity;

identification of reserves for increasing labor productivity and development of organizational and technical measures aimed at increasing labor productivity.

TE = ? (TEi * UDi)(1.4)

The influence of these factors on the average level of labor intensity can be determined by the method of chain substitution through the weighted average values according to the formula:

TEpl = ? (Vpli * TE pli); (1.5)

TE usm= ? (V fi * TE pli) / ? Vfi;(1.6)

TEF = ? (V fi * TE fi) / ? Vfi (1.7)

In conclusion, the analysis determines the reserves for reducing the specific labor intensity of products for individual products and for the enterprise as a whole:

Ete \u003d TEV - Tef \u003d Tf - Tn + Td / VPf + VPn - Tf / VPf, (1.8)

VP f - the actual volume of gross output;

VP n - the volume of gross output obtained in connection with a decrease in labor intensity.

B \u003d dp * Bp (1.9)

Vr \u003d D * Tcm * Vrh (1.10)

At the same time, the number of days worked by one worker is determined by dividing the total number of man-days worked by the worker Td by the number of workers:

D \u003d Td: Chr (1.11)

The average working day is found as a quotient of the total number of man-days worked:

Tcm \u003d Tch: Td (1.12)

The average hourly output is calculated by dividing the volume of output of products and services by the number of man-hours worked by workers:

Trf = V: Tch (1.13)

Therefore, the average output per worker depends on the following main factors:

the share of workers in the number of personnel. Its increase is achieved by the introduction of progressive enterprise management structures, the elimination of staff excesses,

Analysis of the use of enterprise personnel and payroll

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Analysis of the material resources of the enterprise

The profit of an enterprise, its profitability and success in the competitive struggle in the market significantly depends on how it disposed of its capital for the entire previous period of activity, including the analyzed ...

Analysis of the availability of fixed assets at the enterprise

The tasks of using the means of labor for an enterprise are: 1) studying the composition and dynamics of fixed assets, the technical condition and the rate of renewal of their active part (working machines, equipment, instruments, vehicles) ...

2. analyze the dynamics of labor productivity indicators and assess the influence of individual factors on labor productivity, 3. conduct a factor analysis of the wage fund, 4 ...

Analysis of indicators of labor productivity of employees and wage fund at the enterprise CJSC "Tirotex"

The most common and universal indicator that expresses the efficiency of the use of labor resources of an enterprise is labor productivity. In a general sense, labor productivity characterizes its effectiveness ...

Analysis of performance indicators for the use of labor resources

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One of the most important problems at the present stage of development of the economy of most countries of the world is the problem in the field of work with personnel...

Analysis of the labor intensity of manufactured products (on the example of LLC "STK ltd")

The main task of economic analysis is to give an objective assessment of the production and economic activities of the enterprise team and its individual links ...

Analysis of the efficiency of the use of labor and the wage fund on the example of JSC "Polotsk Combine of Grain Products"

There are various definitions of labor resources. Labor resources - part of the country's population, which, in terms of physical development, acquired education ...

Analysis of the performance of a separate structural unit - Locomotive depot "Chernihiv"

All purposeful human activity is somehow connected with the problem of efficiency. This concept is based on limited resources, the desire to save time, to get as many products as possible from available resources ...

The analysis of the work of the enterprise begins with the study of indicators of the implementation of works and services. The main purpose of the analysis of this section is to search for reserves to increase competitive volumes. Because The company does not produce its own products...

Comprehensive economic analysis of the economic activity of the enterprise LLC "Kuzbass Ecological Firm"

The cost of production is the most important indicator of the economic efficiency of its production. It reflects all aspects of economic activity, the results of the use of all material, labor and financial resources ...

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The analysis of the work of the enterprise begins with the study of indicators of output. The main purpose of the analysis of output and sales of products is to search for reserves to increase the volume of competitive, cost-effective products ...

Development of measures to increase labor productivity at the enterprise LLC "Rainbow"

Labor productivity is one of the most important qualitative indicators of the enterprise, an expression of the efficiency of labor costs. Labor productivity characterizes the efficiency ...

The efficiency of the use of inventories on the example of JSC "Plant named after V.A. Degtyarev"

In material production, the use of material resources implies, first of all, production consumption. The cost of production covers the entire amount of material resources ...

1.1. Economic essence and value of labor productivity 5

1.2.Indicators and methods for measuring labor productivity 7

Chapter 2 Analysis of labor productivity on the example of Resursenergoprom LLC 12

2.1. General technical and economic characteristics of the enterprise 12

2.2. General analysis of social and labor indicators 12

2.3. Evaluation of labor productivity indicators 27

3.1. Ways to improve labor productivity 45

3.2. Evaluation of the effectiveness of activities 52

CONCLUSION 55

REFERENCES 59

Introduction

Labor productivity is the main indicator of the economic efficiency of the industry, the shipping company (as a production association) and each enterprise. The identification of reserves and ways to increase labor productivity should be based on a comprehensive technical and economic analysis of the enterprise. Analysis of labor productivity allows you to determine the effectiveness of the use of labor resources and working time by the enterprise.

When analyzing and planning labor productivity, the most important task is to identify and use the reserves for its growth, that is, specific opportunities for increasing labor productivity. Productivity Growth Reserves labor - these are such opportunities for saving social labor, which, although they have been identified, have not yet been used for various reasons.

2.1. Brief description of the range of manufactured products, technical and economic indicators LLC "Prod-Service" is a modern garment production based on the production of the company "Pervomayskaya Zarya", which embodied the best traditions and experience of one of the leaders of the Russian fashion industry. At present, Prod-Service LLC is a legally independent enterprise that spun off from Pervomayskaya Zarya CJSC in the course of the holding's restructuring. Our company has its own garment factory. LLC "Prod-Service" works in the field of providing services for tailoring collections of fashionable men's, women's and children's clothing on customer orders, as well as for the presentation of clothing collections of European manufacturers on the Russian market. At present, taking into account the trends and demand of the modern clothing market, the company's strategy has undergone significant changes, namely, the share of the state order has decreased to 68% of the total output. The production of goods for the civilian population (CPP) is now 23% and in addition, about 9% of the products are exported under contracts with Canada, (Fig.1.) Fig.1. The structure of products produced by Prod-Service LLC Over the past three years, the industry has come out of a state of crisis and has acquired new forms of management and is gradually increasing production. The assortment of the factory includes jackets, men's and school suits, trousers, women's skirts and other clothes. The company inherited the main equipment from the Soviet period, which is typical for the entire industry as a whole. The equipment is heavily worn out (wear reaches 85%), not to mention the technological backwardness. Funds for technical re-equipment are sorely lacking, and without re-equipment the factory is not able to produce competitive products. Table 12.1. Brief description of the range of manufactured products, technical and economic indicators LLC "Prod-Service" is a modern garment production based on the production of the company "Pervomayskaya Zarya", which embodied the best traditions and experience of one of the leaders of the Russian fashion industry. At present, Prod-Service LLC is a legally independent enterprise that spun off from Pervomayskaya Zarya CJSC in the course of the holding's restructuring. Our company has its own garment factory. LLC "Prod-Service" works in the field of providing services for tailoring collections of fashionable men's, women's and children's clothing on customer orders, as well as for the presentation of clothing collections of European manufacturers on the Russian market. At present, taking into account the trends and demand of the modern clothing market, the company's strategy has undergone significant changes, namely, the share of the state order has decreased to 68% of the total output. The production of goods for the civilian population (CPP) is now 23% and in addition, about 9% of the products are exported under contracts with Canada, (Fig.1.) Fig.1. The structure of products produced by Prod-Service LLC Over the past three years, the industry has come out of a state of crisis and has acquired new forms of management and is gradually increasing production. The assortment of the factory includes jackets, men's and school suits, trousers, women's skirts and other clothes. The company inherited the main equipment from the Soviet period, which is typical for the entire industry as a whole. The equipment is heavily worn out (wear reaches 85%), not to mention the technological backwardness. There is a catastrophic lack of funds for technical re-equipment, and without re-equipment the factory is not able to produce competitive products. Table 12.1. Brief description of the range of manufactured products, technical and economic indicators LLC "Prod-Service" is a modern garment production based on the production of the company "Pervomayskaya Zarya", which embodied the best traditions and experience of one of the leaders of the Russian fashion industry. At present, Prod-Service LLC is a legally independent enterprise that spun off from Pervomayskaya Zarya CJSC in the course of the holding's restructuring. Our company has its own garment factory. LLC "Prod-Service" works in the field of providing services for tailoring collections of fashionable men's, women's and children's clothing on customer orders, as well as for the presentation of clothing collections of European manufacturers on the Russian market. At present, taking into account the trends and demand of the modern clothing market, the company's strategy has undergone significant changes, namely, the share of the state order has decreased to 68% of the total output. The production of goods for the civilian population (CPP) is now 23% and in addition, about 9% of the products are exported under contracts with Canada, (Fig.1.) Fig.1. The structure of products produced by Prod-Service LLC Over the past three years, the industry has come out of a state of crisis and has acquired new forms of management and is gradually increasing production. The assortment of the factory includes jackets, men's and school suits, trousers, women's skirts and other clothes. The company inherited the main equipment from the Soviet period, which is typical for the entire industry as a whole. The equipment is heavily worn out (wear reaches 85%), not to mention the technological backwardness. There is a catastrophic lack of funds for technical re-equipment, and without re-equipment the factory is not able to produce competitive products. Table 1

As part of this work, the following tasks will be solved:

The economic essence and significance of labor productivity are considered;

Analyzed indicators and methods for measuring labor productivity, methodology for planning the growth of labor productivity, taking into account the influence of individual factors;

The analysis of labor productivity, its dynamics and relationship with profit was carried out on the example of Prod-Service LLC;

The reserves and ways to increase labor productivity in LLC "Prod-Service" are considered.

The object of the study is the organization Prod-Service LLC, which is one of the legal entities that are part of the R-Modul trading company and distributes consumer goods.

The subject of the study is the dynamics of labor productivity of Prod-Service LLC and the factors influencing it.

Methodological basis of the study compiled the scientific works of domestic and foreign scientists: specialists in the field of management; legal documents on personnel records management and personnel management; methodological provisions for personnel management.

Theoretical and methodological basis of the study are publications, monographs, collections of scientific works of domestic and foreign authors. The information base of the study includes: legislative and regulatory acts of the Russian Federation; accounting and statistical reporting data of the enterprise.

The study of labor productivity on the example of the enterprise OOO "veta". Control work: analysis of indicators of labor productivity of workers at the enterprise will be blocked Average daily output of one worker, thousand

Labor productivity analysis indicators

Factor analysis of labor productivity

Analysis of the average annual output per employee

Analysis of the average annual output per worker

Analysis of the average hourly output of workers

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Introduction

1. Methodological aspects of labor productivity analysis

1.1 The economic essence of labor productivity

1.2 Labor productivity. Indicators characterizing labor productivity

Table 2.1 - Analysis of the main technical and economic indicators

Indicator

2006

off

2008

Table 2. 2 - Labor productivity analysis

Indicator

2006

off

2008

Average daily output of one worker, thous.

Table 2.3 - Analysis of the influence of the main factors on the change in labor productivity

average hourly output,

The average annual output of one worker,

change in output,

Table 2. 4 - Analysis of the impact of structural shifts in the product range for average output

The scope of services

Share of workers in the total number

Table 2. 7 - The level of use of manual labor in the enterprise

Table 3.1 - Technical characteristics of machines

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1.3 Sources and objectives of labor productivity analysis

Chapter 2 Analysis of labor productivity on the example of Resursenergoprom LLC 12

Introduction

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