Influence of factors on changes in average annual output. The main reasons for the decline in labor productivity

Labor productivity is measured by the amount of product created by an employee per unit of time (year, month, shift, hour).

Labor productivity- this is an indicator of the efficiency of the enterprise’s employees, the productivity of their production activities.

Types of performance:

• actual- equal to the ratio of the actual output of the product to the labor costs that were necessary for its manufacture;
• cash- shows the amount of product that can be produced excluding losses such as waiting and downtime;
• potential- the estimated amount of output, which is possible if all other loss factors are eliminated in the processes of organizing production operations, as well as with the improvement of both materials and equipment.

In order to effectively manage employee performance, it is necessary to be able to correctly evaluate and measure it throughout the entire enterprise. There are 7 different criteria for the effectiveness of the production organization system:

1. Efficiency is the degree to which an enterprise achieves its goals.
2. Profitability is the degree to which an enterprise uses available resources.
3. Quality is the degree to which an enterprise meets requirements, expectations and specifications.
4. Profitability is the relationship between gross income and total costs.
5. Productivity is the ratio of the amount of an enterprise's product and the amount of costs for the production of the corresponding product.
6. The quality of work life is how the employees of an enterprise react to the socio-technical aspects of the enterprise and the path it has chosen.
7. Introduction of innovations - applied creativity.

What ways to achieve increased labor productivity?

Increasing labor productivity at an enterprise is achieved by the following methods:

Replacement of labor with capital. The implementation of this method is carried out through technical re-equipment of production, the introduction of new effective equipment and technologies.

Labor intensification. This method is implemented through the application of a number of administrative measures at the enterprise, which are aimed at speeding up the performance of their work by the enterprise's employees.

Increasing the efficiency of labor organization. This method involves identifying and eliminating all factors leading to production losses, determining the most rational ways to increase work efficiency, as well as developing optimal methods for organizing production processes at the enterprise.

Practical experience of Russian and global enterprises in increasing labor productivity can be found in Almanac "Production Management"

At enterprises, an increase in labor productivity is defined as:

• increasing the quantity of product created per unit of time with its quality unchanged;
• improving the quality of the product while keeping its quantity created per unit of time constant;
• reducing labor costs per unit of product produced;
• reducing the share of labor costs in the cost of the product;
• reducing the production and circulation time of the product;
• increasing the rate and mass of profit.

Formula for calculating output and labor intensity

where B is output;

O is the volume of the product in certain units;

T - labor costs for producing a unit of product;

Tp - labor intensity of product production.

Growth factors and reserves for increasing labor productivity

Factors influencing the growth of labor productivity can be combined into 3 groups:

1. Logistical. They are associated with the use of new equipment, the use of new technologies, materials and types of raw materials.
2. Organizational and economic. These factors are determined by the level of organization of management, production and labor.
3. Socio-psychological. These factors imply the socio-demographic composition of the team, its level of training, the moral and psychological climate in the team, labor discipline, etc. Social and natural conditions of labor.

All of the above factors have an impact on increasing or, conversely, decreasing labor productivity. Determining the influence of each of them is a necessary condition for planning activities and ways aimed at increasing the production of the enterprise.

Reserves for increasing labor productivity- These are untapped opportunities to save labor costs.

At a specific enterprise, work aimed at increasing labor productivity can be carried out through:

• reserves for reducing labor intensity, that is, modernization and automation of production, introduction of new work technologies, etc.;
• reserves for optimizing the use of working time - production management and labor organization, improving the structure of the enterprise;
• improving the structure of personnel and the personnel themselves - changing the ratio of management and production personnel, improving the qualifications of workers, etc.

Man-hours, man-days, and the average number of employees for the period can be used as indicators of labor costs.

Factors and reserves for labor productivity growth

Factors influencing labor productivity can be grouped into four groups:

Logistical. Associated with the use of new equipment, the introduction of new technologies, types of raw materials and materials.
Organizational and economic. They are determined by the level of labor organization, production and management.
Socio-psychological. They imply the socio-demographic composition of work collectives, their level of training, moral and psychological climate in the team, etc.
Natural and social conditions in which labor takes place.

These factors have a complex effect on increasing or decreasing labor productivity. Identifying the influence of each of them is necessary for planning specific measures to increase labor productivity at the enterprise.

Reserves for increasing labor productivity are unused opportunities to save labor costs.

Increased productivity can be observed in the following cases:

1. Products increase, the costs of its production decrease.
2. Products increase, costs remain unchanged.
3. Products increase, costs increase, but at a lower rate.
4. Products remain unchanged, costs are reduced.
5. Products are reduced, costs are reduced, but at a faster pace.

At a separate enterprise, work to increase labor productivity can be carried out in the following main areas:

Due to reserves for reducing labor intensity, namely, the introduction of new work technologies, automation and modernization of production, etc.

Due to reserves for improving the use of working time - labor organization and production management, improving the structure of the enterprise.

By improving the personnel structure - improving the qualifications of employees, changing the ratio of production and management personnel, etc.

Managing the labor productivity of a company or a separate division involves increasing labor productivity. In line with this approach, the HR studio “Time of People” implements a number of sequential steps, for example:

1. Creation of a system for measuring labor productivity.
2. Determination of reserves for growth of labor productivity by growth factors, taking into account the resource capabilities of the enterprise.
3. Development of an action plan to increase labor productivity.
4. Development of a scheme of material incentives for personnel for achieving planned indicators.
5. Train employees in more efficient ways of working.

In the performance management process, the first of these stages is especially important, since we can only manage what we can measure. Already at this stage, the company faces a number of difficulties associated with insufficient understanding of what exactly, how and in what units we will measure. It turns out to be quite difficult, for example, to express in certain units the products of intellectual workers, managers, and service sector specialists. Thus, the performance measurement system becomes the product of a common agreement among decision makers on this issue in the enterprise. The main thing is that they clearly understand what exactly is being measured and how.

The performance measurement system reflects the actual performance of the enterprise. For adoption, it is necessary to develop standards with which the obtained indicators are compared. The standards can be similar indicators of the enterprise in the previous period, indicators of competing enterprises, certain standards a priori set by experts, etc. By comparing actual indicators with standard indicators, enterprise managers receive material for further planning of actions in the field of work to increase productivity and identify reserves for increasing labor productivity.

The performance measurement system is built individually for each enterprise and takes into account its characteristics.

Labor productivity growth

It is the increase in labor productivity that is the most important condition for ensuring an increase in material production and income.

The growth of labor productivity depends on many factors. Labor productivity growth factors (or its reserves) are considered to be a set of objective and subjective reasons that determine changes in the level of labor productivity. The classic definition of the role of increasing the productivity of labor and its main factors was given by Adam Smith: “The annual produce of the land and labor of any people cannot be increased... except by increasing the number of its productive workers and the productive power of those already employed... as a result of increasing capital, that is, funds... or as a result of a more expedient division and distribution of the employed." During the time that has passed since these words were written, only a small concretization of these factors has occurred.

Currently, labor productivity growth factors are broadly combined into three groups:

Group I - factors of fixed capital. Their role is determined by the quality, level of development and degree of use of investments and material fixed assets. These factors are associated with mechanization and automation of labor, the introduction of advanced technologies, and the use of high-quality and efficient materials. However, the growth of materialized labor should not be higher than the growth in the volume of work achieved due to the influence of this factor. But it is practically difficult to accurately determine the amount of output growth achieved only through an increase, since any type of activity is carried out under the influence of fixed assets, their structure, prices and technologies used.

Group II - socio-economic factors. These are the composition and quality of workers (their qualifications), working conditions, workers’ attitude towards work, etc. In the group of socio-economic factors, the composition and quality of the workforce play a special role, since the contribution of each individual to the total aggregate labor is not the same: some the team always produces more than the average, while others produce less than the average. But the methods currently used for calculating labor productivity do not take this into account.

The labor productivity of an individual worker depends on his abilities, skill and knowledge, age, health and a number of other reasons. From the standpoint of effective work, it is important to find “your” employee, whose efficiency and labor productivity are potentially above average. This selection of workers is facilitated by a system of interviews, assessments of the quality of work, certification and professionography.

Analyzing the group of socio-economic factors of labor productivity growth, it should be noted the importance of the country’s state and expenditure on education and health care, i.e., society’s investment in the social sphere. There is no doubt that the level of school and professional (including higher) education in the country determines the professional training of workers, and the state of medical care of the population determines the health of the nation and each individual worker. The complete composition and rational structure of food products, the availability and accessibility of durable goods, the state of the service sector, including housing and communal services - all these are necessary components of the quality of life that allow you to quickly and timely restore a person’s working capacity, affect his mood and comfort. state. Among the socio-economic factors, one cannot fail to note the importance of the mechanism for redistributing society’s income between individual segments of the population.

Group III - organizational factors. They cover a whole range of actions on labor organization and management, personnel management, which have a direct impact on the growth of labor productivity. The concept of “organization of labor and management” includes the choice of size and location of the enterprise, cooperation, specialization and combination as a form of organizing production at the enterprise, the scheme, structure and style of enterprise management, and the definition of the tasks of its divisions. A special subgroup consists of factors influencing relationships in the team and work discipline. Here we should name, firstly, the value system of employees and the principles of interaction that influence the target attitudes of personnel and the behavior of employees, their interaction both in groups and in the team as a whole, secondly, measures to activate employees, thirdly, measures control over the implementation of management decisions and the correction of errors and miscalculations, etc.

The effect of the listed factors of labor productivity growth is determined by natural and social, i.e., objective, conditions of activity. One can also note the influence of climatic conditions and natural resources of the country, its social development, political life and, finally, the level of well-being of the population.

1. growth factors of living and materialized labor. As already noted, this is due to reserves for labor intensification within the framework of normal intensity and with measures to increase the share of fixed capital;
2. factors of labor productivity growth, determined by time of action. This group distinguishes between current factors associated with organizational and technical measures that do not require significant investment re-equipment, and promising factors associated with fundamental changes in engineering and technology. The latter are designed for a longer period of time, usually more than one year;
3. factors determined by the role and place in the economy: a) national economic; b) intersectoral and sectoral; c) intra-company; G) . The action of national economic factors is associated with the availability and use of labor, the structure of production, and the level of social division of labor (including international). Inter-industry and sectoral factors of labor productivity growth are associated with the peculiarities of the organization of production - its specialization, concentration and combination, with inter-industrial cooperation. Factors for increasing labor productivity in the workplace include a set of measures to eliminate wastage of working time and use it more rationally.

The influence of labor productivity growth factors is expressed in labor savings and labor costs.

Considering the enormous importance of labor productivity growth for the development of the country's economy, much attention is paid to this indicator, the content and direction of which are determined by the assigned tasks. The traditional domestic approach to analysis involves studying changes in an indicator for a specific period, calculating the influence of various factors on its change and assessing their influence, studying the indicator over a number of years, etc.

In factor analysis of labor productivity, indicators that have a direct impact on its change are studied. For example, the influence of the share of workers employed in production, the number of days worked, the length of the working day and hourly productivity on the change in worker productivity over a specific period is studied. Calculations are performed using the formula

UkhDkhRkhPch 100%,

U is the index of the share of workers employed in production in the total number of workers;
D - the average number of days worked by one production employee;
P - average working day;
P is the hourly labor productivity of workers engaged in production.

The following had a positive impact on the change in annual labor productivity:

Increase in the number of working days per year;
increasing the length of the working day;
increase in employee hourly output.

Changes in labor productivity were negatively impacted by a decrease in the share of primary production workers in the total number of employees of the enterprise. Further software analysis should determine the specific reasons for the decrease in the proportion of workers in primary production. If the decision related to increasing the number of workers in non-core production (for example, office workers) was not justified, then it is advisable to change in favor of increasing the number of workers in primary production (mass professions).

The transformation of economic relations in Russia has currently relegated issues of labor productivity growth to the background. The view has become widespread that the privatization of property and the entrepreneur's focus on profit will automatically lead to an increase in labor productivity. However, due to the imperfection of the market mechanism, this has not yet happened. The level of labor productivity in Russia still lags behind the level of this indicator in economic terms. Social labor productivity in the country has decreased by almost a quarter. Moreover, according to individual surveys, the greatest decline in the indicator occurred precisely at enterprises that transferred to the private sector: there the level of labor productivity decreases 1.4 times faster than at state-owned enterprises. The main reasons for this situation were general economic problems that caused a decline in production (by 43% in state-owned and 49% in private enterprises), changes in the structure and decrease in demand of the population, and, finally, a chronic lack of funds for wages at enterprises. There is a depreciation of labor power, which has a bad effect on the level of labor productivity. Cheap labor has never been productive, and there is no need to talk about its rational use.

Russia needs nationwide target programs that would contribute to the development of the country's productive forces under different conditions. In addition, enterprises need their own programs and plans aimed at increasing labor productivity, taking into account specific business conditions and financial capabilities.

Labor productivity indicators

Output - the amount of products produced per unit of working time or per one average employee or worker per year (quarter, month).

There are three methods for determining output: natural, cost (monetary) and labor. Output in physical or value terms is defined as the ratio of the volume of commercial (gross or sold) output to the average number of employees (or workers).

The natural valuation method is used in mononomenclature production, when the volume of output can be expressed in appropriate physical (natural) units of measurement. The advantage of this method is a more accurate and objective result on labor productivity. Disadvantage - can only be used at those enterprises that produce homogeneous products.

The cost method is the most universal and therefore has found the widest application. With its help, you can calculate labor productivity in enterprises with multi-item production. When using the cost estimation method, it is possible to determine and compare labor productivity not only within one enterprise, but also in the region, industry and the country as a whole. When assessing this indicator using the cost method, gross, marketable or sold products are used as the volume of production.

Output indicators depend not only on the method of measuring production volume, but also on the unit of measurement of working time (day, hour, etc.).

The labor method of determining output is also called the standard working time method. This method is based on the use of an indicator of product labor intensity, reflecting the amount of living labor spent on producing a unit of product. This indicator is used primarily in machine-building enterprises and enterprises of manufacturing industries when assessing the labor productivity of main production workers in individual areas, in teams and in the production of heterogeneous and unfinished products, the volume of which cannot be measured either in natural units or in monetary terms.

When determining the level of labor productivity through the production indicator, the numerator (volume of products produced) and the denominator of the formula (labor costs for production or the average number of employees) can be expressed in different units of measurement. In this regard, depending on the denominator of the formula used, average hourly, average daily, average monthly, average quarterly and average annual production are distinguished.

The average hourly output indicator characterizes the average volume of products produced by one worker per hour of actual time worked. It is determined by dividing the volume of products produced by the number of man-hours worked. When calculating hourly output, man-hours worked do not include intra-shift downtime, so it most accurately characterizes the level of productivity of human labor.

The average daily production indicator reflects the average volume of products produced by one worker per day worked. It is defined as the ratio of the volume of products produced to the number of man-days worked. When calculating daily output, man-days worked do not include all-day downtime and absenteeism. It depends on the average hourly output and the degree of use of the working day, and is equal to their product.

If labor costs are measured by the average number of workers, then we obtain an indicator of the average monthly (average quarterly, average annual) production output per one average worker (depending on the time period to which the volume of production and the number of workers relate - month, quarter, year). Average monthly output depends on average daily output and on the number of days worked on average by one average worker. The average monthly output indicator can be calculated for one average employee of industrial production personnel.

The indicators of average quarterly and average annual output per one average worker (employee) are determined in a similar way.

Labor intensity is the cost of working time to produce a unit of product. The advantage of the labor intensity indicator is that it allows one to judge the efficiency of human labor costs at different stages of manufacturing a specific type of product, not only for the enterprise as a whole, but also in the workshop, site, workplace, i.e. penetrate into the depth of performance of this or that type of work, which cannot be done using an output indicator calculated in monetary terms.

Depending on the composition of labor costs included in it, a distinction is made between technological labor intensity, production maintenance labor intensity, production labor intensity and production management labor intensity.

Technological labor intensity (Ttechn) is determined by the labor costs of the main workers - piece workers and time workers. It is calculated for production operations, parts, assemblies and finished products.

The labor intensity of maintenance (To) represents the labor costs of auxiliary workers (main and auxiliary workshops) and departments engaged in servicing production. Its calculation is made for each operation, product, or in proportion to the technological complexity of the products.

Production labor intensity (TP) consists of technological and maintenance labor intensity, i.e. These are the labor costs of main and auxiliary workers to complete a unit of work. Calculated using the formula:

Tpr = Ttechn + To
The complexity of management (T) consists of the labor costs of managers, specialists, and employees. One part of such costs, which is directly related to the manufacture of products, is directly allocated to these products, the other part of the costs, which is not directly related to the manufacture of products, is allocated to them in proportion to production labor intensity.

The total labor intensity of the product (Tp) represents the costs of all categories of PPP, the sum of the costs of living labor for the production of a unit of product. Determined by the formula:

Tp = Ttechn + To + Tu
Depending on the nature and purpose of labor costs, each of the indicated labor intensity indicators can be project, prospective, normative, planned and actual:

Standard labor intensity is calculated on the basis of current labor standards: time standards, production standards, service time standards and headcount standards. It is used to determine the total amount of labor costs required both for the manufacture of individual products and for the implementation of the entire production program;
the planned labor intensity differs from the standard by the amount of reduction in labor costs planned in the current period due to the implementation of organizational and technical measures;
actual labor intensity is the sum of completed labor costs for the volume of products produced or the volume of work performed.

Increasing labor productivity has great economic and social significance, which must be considered at the macro and micro levels.

At the macro level (from a national economic point of view), an increase in labor productivity means: growth in gross domestic and national product; growth of the accumulation fund and consumption fund; basis for expanded reproduction; a basis for raising the country's citizens and solving social problems; the basis for the development of the country and the growth of the economic power of the state.

At the micro level (enterprise), an increase in labor productivity allows: to significantly reduce the costs of production and sales of products if the growth in labor productivity outpaces the growth of average wages; all other things being equal, increase the volume of production and sales of products, and consequently, the growth of profits; pursue a policy to increase the average wages of employees; more successfully carry out reconstruction and technical re-equipment of the enterprise; increase the competitiveness of the enterprise and products, ensure financial sustainability of the work.

The level of labor productivity is influenced by many factors, which can be divided into two groups: individual and external to the employee. Individual ones include qualifications, length of service in one place, age, etc. The following factors are considered external: working conditions, the level of labor intensity of products, the current system of payment and incentives for labor, technical progress, the influence of natural conditions, changes in the structure of production and other factors.

In domestic practice, the following classification of reserves for increasing labor productivity has become widespread:

Increasing the technical level of production (mechanization and automation of production; introducing new types of equipment; introducing new technological processes; improving the structural properties of products; improving the quality of raw materials and new structural materials);
improving the organization of production and labor (increasing standards and service areas; reducing the number of workers who do not comply with standards; simplifying the management structure; mechanization of accounting and computing work; changing the working period; increasing the level of specialization of production);
changes in external, natural conditions (changes in mining and geological conditions for the extraction of coal, oil, ores, peat; changes in the content of useful substances);
structural changes in production (changes in the share of certain types of products; change in the labor intensity of the production program; change in the share of purchased semi-finished products and components; change in the share of new products).

It should be noted that the growth of labor productivity most directly affects the final financial results of the enterprise, i.e. the amount of profit. This influence is manifested, first of all, through an increase in production and sales of products and a reduction in their cost. At the same time, a reduction in cost due to this factor will only occur if the growth rate of labor productivity outpaces the growth rate of the average wage of the enterprise's employees.

Labor productivity calculation

1. The methodology for calculating labor productivity (hereinafter referred to as the Methodology) was developed by the Ministry of Labor and Social Protection with the participation of the Ministry of Economy, the Ministry of Statistics and Analysis in pursuance of the order of the Council of Ministers of the Republic of Belarus dated November 29, 2006 No. 30/161, 225-2547.

2. The Methodology takes into account: international experience in calculating labor productivity in the economy as a whole, the capabilities of the information base in the Republic of Belarus, as well as the established practice in the republic of calculating labor productivity at the industry and specific organization level.

4. Productivity - an indicator characterizing production output per unit of resources used, and representing the ratio of production volume and labor costs.

5. For the purpose of a unified approach to calculating labor productivity, both at the level of a specific organization and at the industry level, the methodology uses the cost method as the most common.

LABOR PRODUCTIVITY INDICATORS AND THE PROCEDURE FOR THEIR CALCULATION AT THE ORGANIZATIONAL LEVEL

6. To measure labor productivity at the organizational level, the labor productivity indicator is used, which is calculated as the ratio of the volume of products (work, services) produced in value terms to the average number of employees of the organization, i.e. according to the following formula:

Where P is labor productivity;

V - volume of produced products (works, services);

H is the average number of employees of the organization.

7. The choice of specific indicators (system of indicators) that actually reflect the dynamics of labor productivity depends on the specifics of the organization, its organizational and production structure, as well as the types of production and technological processes and types (nomenclature) of products (works, services) produced.

8. The volume of products (works, services) produced is determined in monetary terms in comparable prices, for transport enterprises - in current prices.

Taking into account industry specifics, the volume of products (works, services) produced will be determined as:

Volume of production (works, services of an industrial nature) - for industrial enterprises;

The volume of contract work performed in-house - for construction organizations;

Income from the transportation of goods and passengers - for transport enterprises, including railway, road, air, and water transport;

Income from the provision of communication services - for communication enterprises;

The volume of agricultural products produced - for agricultural organizations.

METHODS FOR DETERMINING THE DYNAMICS OF LABOR PRODUCTIVITY AT THE ORGANIZATIONAL LEVEL

9. In the structural divisions of the organization, comparison of labor productivity is carried out according to its dynamics (tempo), i.e. by comparing the productivity indicator in a given (reporting) period with the productivity indicator in the previous period, taken as the base (base period). As a result of the comparison, an index is obtained, defined as a coefficient or as a percentage.

So, if we denote productivity in the reporting period by PT1, and in the base period by PT0, then the productivity index (Ipt) will be equal to:

Ipt = PT1 / PT0,

And the percentage of productivity growth (RPT):

Rpt = (PT1 / PT0) x 100.

10. When determining productivity indices for several structural divisions (shops) of an organization that produce the same products, their value will depend not only on the productivity in each structural division (shop), but also on changes in the share of structural divisions with different levels of labor productivity.

11. The variable composition productivity index is determined by comparing the average productivity levels of the reporting and base periods and reflects not only the level of labor productivity in individual structural divisions (shops), but also structural changes, i.e. changes in their specific gravity with different levels of productivity.

12. Along with the productivity index of variable composition, to determine the growth of labor productivity without taking into account structural changes, the productivity index of constant composition is determined.

This index is calculated by weighing private productivity indices in individual structural units by hours worked (or number of employees) in the reporting period. The formula for calculating this index is as follows:

Ipos = (SUM Ipti x Chi) / (SUM Chi),

Where Ipos is the performance index of the permanent staff;

SUM Iпti x Хi - the sum of the products of private productivity growth indices for each structural division and the number of employees in the reporting period;

SUM Chi - the sum of the number of employees in the organization (PP) in the reporting period.

CALCULATION OF LABOR PRODUCTIVITY AT THE INDUSTRY LEVEL

13. At the industry level, the labor productivity indicator can be calculated by dividing the volume of products, goods (works, services) produced for the corresponding period (year, quarter) by the number of employees in the relevant sectors of the economy.

14. To determine labor productivity in the industry, the following indicators are used:

For industrial enterprises - the volume of production (works, services of an industrial nature) and the average number of industrial production personnel (data from Form 1-P (monthly) “Report on the production of products and work performed, services of an industrial nature");

For construction organizations - the volume of contract work performed on their own, and the average number of construction and production personnel (Form 1-KS “Report on the performance of contract work”, monthly);

For communication enterprises - income from the provision of communication services and the average number of employees of enterprises (form 65-communication “Report on public communication services”, quarterly frequency and form 1-labor “Report on labor and movement of workers”, monthly frequency);

For railway transport enterprises - income from the transportation of goods and passengers and the average number of employees of railway transport enterprises (form 1-zhel “Report on the transportation of goods and passengers, and indicators of the use of rolling stock”, and 1-work “Report on labor and movement of workers” , monthly frequency);

For air and water transport enterprises - income from the transportation of goods and passengers and the average number of employees of transport enterprises (forms 4-avia “Report on income and expenses of regular and non-scheduled air carriers”, 65-VT “Report on transportation by public inland water transport”, quarterly periodicity, and form 1-labor “Report on labor and movement of workers”, monthly frequency);

For road transport enterprises - income from the transportation of goods and passengers and the average number of employees of transport enterprises (forms 1-tr (SCO) “Report on the availability and use of road transport” and 1-t (annual) “Labor Report”, annual frequency) ;

For agricultural organizations - the volume of agricultural products produced and the average number of employees of agricultural production organizations. Given the seasonal nature of agricultural production, labor productivity is calculated at the industry level once a year.

15. Calculation of the growth (decrease) rate of labor productivity at transport enterprises is carried out by dividing the growth (decrease) rate of income from the transportation of goods and passengers, calculated from actual prices, and the growth (decrease) rate of the average number of employees.

Calculation of the growth (decrease) rate of labor productivity in other organizations is carried out by dividing the growth (decrease) rate of production volume of products (works, services) at comparable prices and the growth (decrease) rate of the average number of employees.

Labor productivity analysis

Steady growth in labor productivity is one of the main conditions for increasing production efficiency, increasing production output and reducing its cost.

The level of labor productivity in industrial enterprises is measured by the number of products produced by workers or workers per unit of time, or the amount of working time spent per unit of production. It can be determined in physical, labor and value terms.

Currently, in most industrial enterprises (organizations), labor productivity is characterized by production output per industrial worker and per worker. In addition, in the practice of planning, accounting and analysis, indicators of employee productivity are used:

Average daily output per employee;
average hourly output per worker.

The average annual (quarterly, monthly) output of one employee and worker is calculated by the ratio of the volume of production to the average number of employees and workers.

The average daily output of one employee is calculated by the ratio of the volume of output to the total number of man-days worked by all employees.

The average hourly output of one employee is the ratio of the volume of production to the total number of man-hours worked by all employees.

In planning and reporting, the main one is the indicator of production per employee. In order to more accurately determine the level and dynamics of labor productivity, it is necessary, along with the above indicators, to calculate labor productivity in labor intensity units (standard hours, standard wages, standard processing costs), which exclude the influence of changes in product costs as a result of structural changes.

The average output of one worker depends on the average output of a worker and on the ratio between the number of workers and other categories of workers, i.e., on the structure of the enterprise’s personnel. This dependence can be expressed as a formula:

WR=Q/R=(Q/r)*(r/R)=Wr*Kr
where: Q – production volume;

R – average number of employees;
r – average number of workers;
Wr – output of one worker;
Kr is the share of workers in the total number of workers.
From here, by comparing the growth rates of output per employee and worker, it is possible to establish how the change in personnel structure affected the indicator of labor productivity.

The difference in the growth rates of an employee's annual and daily output indicates the nature of the change in the duration of the working year. So, if the actual duration of the working year is higher than last year, then the growth rate of annual output exceeds the growth rate of daily output, and conversely, an increase in daily losses that reduce the actual duration of the working year leads to the fact that the growth rate of daily output is higher than the corresponding indicator annual.

The level of daily output is affected by the dynamics of hourly output, as well as the use of shift working hours. At the same time, a reduction compared to last year in the actual duration of the working day in the reporting year, i.e., an increase in intra-shift downtime, has a negative impact on the growth rate of daily output: daily output grows more slowly than hourly output. As the working day lengthens, the opposite trend appears in hours.

After studying the ratio of labor productivity indicators, it is necessary to analyze the factors influencing its deviations.

When analyzing, it is necessary to establish the direction and size of the influence of labor factors on labor productivity and output. The level of average annual output per employee is influenced by changes against the plan or last year in the duration of the working year, working day and hourly productivity. The relationship between these indicators is visible from the following factorization of the original formula for calculating output per 1 employee:

WR=Q/R=(TD /R)*(Thour/TD)*(Q/Thour),
WR=D*t*Whour,
where: TD – the total number of man-days worked by all employees;
Hours - the total number of man-hours worked by all employees;
D – the number of days worked by one employee during the period;
t – duration of the working day (shift);
Whour is the average hourly output of one worker.

As we see, the level and dynamics of worker productivity are influenced by numerous and varied factors of an extensive and intensive nature, such as, for example: changes in the structure of products and personnel structure, use of working time, introduction of new equipment and progressive technology, advanced training of workers and employees, improving the organization of production and labor, improving labor regulation, etc.

When drawing up labor plans and assessing the activities of enterprises (organizations), labor productivity growth factors are combined into the following large groups: increasing the technical level of production, changing the volume and structure of production, improving management, organization of production and labor, and industry factors.

The influence of extensive factors on labor productivity, i.e. changes in the structure of personnel and the use of working time, is considered according to the data of the labor plan and reporting (form No. P-4, No. 1-t).

Labor productivity formula

Where O is the amount of work per unit of time;
N - number of employees.

Labor productivity - labor efficiency. Labor productivity can be measured by the amount of time spent on a unit of output or the amount of output produced by a worker over a period of time. Pt=Q/Zht, where Q is production output, Zht is the cost of living labor.

It is measured through two indicators: production (direct indicator) and labor intensity (indirect). Depending on the units in which labor costs are expressed, it can be annual, daily and hourly.

When measuring labor productivity using the labor method, time standards for producing a unit of output or selling a unit of goods are used:

Where Pm is labor productivity measured by the labor method;

Оm - volume of work in units of standard operating time;

Vf - actual operating time.

Factors of labor productivity

Two groups of factors for increasing productivity should be distinguished:

1) those under the control of a business entity (strategic decisions, organizational issues, middle management and supervisory personnel, technology, means of production, research and development, product quality, working conditions, information);

2) not under the control of a business entity (government policies, market mechanisms, laws, provision of natural resources, labor resources, culture and social values).

Groups of labor productivity growth factors:

Material and technical related to the technical level of production, improvement of technologies, equipment, materials used;
organizational, characterizing the organization of labor, production and management;
socio-economic, related to the human component of production - the quality of workers, their motivation and job satisfaction.

The scale of production is sometimes identified as an independent factor.

The complex of material and technical factors and their influence on the level of labor productivity can be characterized by the following indicators:

Energy supply of labor - consumption of all types of energy per industrial worker;

Electricity of labor - electricity consumption per industrial worker;

Technical equipment of labor - the volume of fixed production assets per employee;

Level of mechanization and automation - the share of workers engaged in mechanized and automated labor;

Chemicalization of production, the use of advanced materials and chemical processes - the ratio of chemicalized production processes in its total volume.

One of the main material and technical factors is improving product quality - meeting social needs with less money and labor, since high-quality products replace a larger number of low-quality products. Increasing the durability of products is equivalent to an additional increase in their output.

Material and technical factors are the most important, since they provide savings not only in living, but also in materialized labor.

Organizational factors are determined by the level of labor organization, production and management. These include:

1. Improving the organization of production management:

Improving the structure of the management apparatus;
improvement of production management systems;
improvement of operational management of the production process;
implementation and development of automated production management systems;
inclusion of the maximum possible number of objects in the scope of automated control systems.

2. Improving the organization of production:

Improving material, technical and personnel preparation of production;
improving the organization of production units and the placement of equipment in the main production;
improving the organization of support services and facilities (transport, warehouse, energy, instrumental, economic and other types of production services).

3. Improving labor organization:

Improving the division and cooperation of labor, introducing multi-machine services, expanding the scope of combining professions and functions;
introduction of advanced labor methods and techniques:

Improving the organization and maintenance of workplaces;
introduction of technically sound standards for labor costs, expansion of the scope of labor standards for temporary workers and employees;
introduction of flexible forms of labor organization;
professional selection of personnel, improvement of their training and advanced training;
improvement of working conditions, rationalization of work and rest regimes;
improving remuneration systems, increasing their stimulating role.

Without using these factors, it is impossible to obtain the full effect of logistical factors.

Socio-economic factors are determined by the qualities of work collectives, their socio-demographic composition, levels of training, discipline, labor activity and creative initiative of workers, the system of value orientations in departments and in the enterprise as a whole, etc.

Depending on the nature of the impact on labor productivity, all factors can be divided into two groups - direct and indirect. The action of direct factors can be represented in the form of a functional dependence, determining with a greater or lesser degree of accuracy the increase in labor productivity due to each of them; this group includes material, technical and organizational factors.

Indirect factors have an indirect impact on labor productivity; these include most socio-economic factors.

Reserves for growth of labor productivity.

Reserves are understood as unused opportunities to increase the volume and improve the quality of products (works, services) by enhancing the creativity in the work of workers and the economical use of material and technical resources, eliminating all kinds of production losses.

Reserves for growth in labor productivity are unused opportunities to save labor costs (reduce labor intensity and increase output).

Reserves can be quantitatively defined as the difference between the achieved and the maximum possible levels of labor productivity over a certain period of time.

There are several approaches to classifying labor productivity growth reserves.

1. It is advisable to classify the totality of reserves in accordance with the classification of factors. This makes it possible, when conducting analysis, to identify the main causes of losses and unproductive labor costs for each factor of labor productivity and outline ways to eliminate them.

2. Reserves for growth of labor productivity at an enterprise can differ in two ways:

By the nature of the factors used (extensive and intensive);
by impact areas (by groups of resources used).

3. According to the level of occurrence, reserves are distinguished: national, regional, intersectoral, sectoral, intra-industrial.

National reserves and their use influence the growth of labor productivity throughout the country. These are reserves associated with the location of enterprises, irrational use of employment, underutilization of the opportunities of market economic methods, etc.

Regional reserves are opportunities for better use of the productive forces characteristic of a given region.

Inter-industry reserves are associated with the possibility of improving inter-industry relations and strengthening contractual discipline between enterprises in different industries.

Industry reserves are opportunities for increasing labor productivity characteristic of enterprises in a particular sector of the economy.

Intra-production reserves are determined by shortcomings in the use of raw materials, materials, equipment, and working time at the enterprise. In addition to direct losses of working time - intra-shift and full-day, there are hidden losses associated with the correction of defective products, with the performance of work not provided for by the technology.

Based on their useful life, reserves are divided into current and future.

Current reserves are planned to be used within a month, quarter, year - depending on the real capabilities of the enterprise.

Prospective reserves are those for which the enterprise does not have sufficient resources to realize in the near future, and their use is planned in the future in a year or more years.

Labor productivity at the enterprise

Personnel problems at an enterprise have already been studied by such scientists as O.A. Grishnova, T.I. Ovchinnikova. In general, their research shows not only the global role of labor resources, but also what their labor productivity depends on. But, in my opinion, this problem is worthy of further study.

The purpose of the study is to determine what they are, by what indicators they can be characterized and on what their effectiveness depends.

The results of the study prove the importance of having well-trained personnel at the enterprise, as well as the consequences of an increase or decrease in the growth rate of labor productivity.

The personnel (personnel) of an enterprise are all its employees performing various production and financial functions.

Directly under the organization of labor and personnel management of an enterprise are meant:

Hiring part-time employees
Arrangement of workers in accordance with the existing production system
Distribution of job responsibilities among employees
Training and retraining of personnel
Labor incentives
Improving labor organization
Caring for employees who find themselves unnecessary at a given enterprise for various reasons

The company's personnel are characterized using quantitative and qualitative indicators. Qualitative indicators include profession, specialty and qualifications of specialists. A profession is understood as the ability of a specialist to carry out a special type of activity that requires theoretical knowledge and practical skills. In turn, a specialty is a type of activity within a profession that has specific characteristics and requires additional skills and knowledge. Examples of professions and specialties can be: for workers - turner (profession) is divided into specialties: turner - carousel operator, turner - boring machine and others; - Economist (profession) is divided into specialties: planner, financier, marketer, and so on. Qualification is the ability of a specialist to perform work of a certain complexity. It is determined by theoretical training, depending on the level of education and experience acquired in practical activities. Each profession requires its own combination of theoretical training and experience. According to the level of qualification, specialists of each category are divided into four groups. So for workers these groups will be called, as their qualifications increase:

Unskilled workers without special training;
low-skilled, that is, workers who have been trained for a short time;
skilled workers were trained, usually off-the-job, for two to three years;
highly qualified, that is, having undergone extensive training and having extensive work experience.

The efficiency of using an enterprise's labor resources is characterized by labor productivity, which is determined by the quantity of products produced per unit of working time or labor costs per unit of production. The main indicators of labor productivity at the enterprise level are: product output per unit of time and product labor intensity. Labor productivity is the productivity of people's production activities, an indicator that characterizes the efficiency of labor inputs in material production and is determined by the amount of products produced per unit of working time, or the labor inputs for producing a unit of output. It is measured by the amount of products produced by a worker in the field of material production per unit of time, or the amount of time spent on the production of a unit of production. Social productivity of labor is expressed in the amount of national income produced per one employed worker in sectors of material production. There is a distinction between the productivity of living labor and the productivity of total social labor.

An important stage of analytical work at an enterprise is the search for reserves for increasing labor productivity, which can be classified as follows:

Increasing the technical level of production as a result of mechanization and automation of production; introduction of new types of equipment and technological processes; improving the design properties of products; improving the quality of raw materials and using new structural materials;
Improving the organization of production and labor by raising labor standards and expanding service areas; reducing the number of workers who do not comply with standards; simplification of the management structure; mechanization of accounting and computing work; increasing the level of production specialization;
Changes in external natural conditions (mining and geological conditions for the extraction of coal, oil, ore, peat, etc. content of useful substances);
Structural changes in production due to changes in the shares of certain types of products; labor intensity of the production program; shares of purchased semi-finished products and components; share of new products.

A decrease in the growth rate of labor productivity has a negative impact on almost all aspects of the production and economic activity of an enterprise.

To summarize, we can say that personnel are the most valuable and important part of the productive forces, and personnel management is an integral and most complex part of enterprise management as a whole. For the proper organization of work and personnel training, there is a qualification division of labor based on differentiation of the complexity of the production process. People's activities are characterized by the main indicators of labor productivity at the enterprise level. The task of any enterprise is to increase the productivity of workers using the main factors. Thus, the considered indicators represent an unbroken chain of the most important elements of production, and their correlation and regulation directly affects the decrease or increase in the efficiency of enterprises in any industry.

Labor productivity methods

By dividing the volume of production by the number of man-hours or man-days worked by workers, the indicator of hourly or daily labor productivity is determined.

By dividing the volume of products produced per month, quarter, year by the corresponding average number of industrial production personnel, we obtain monthly, quarterly, and annual labor productivity.

Thus, the level of labor productivity (LP) is assessed by dividing the volume of production (VP) by a unit of time worked (T) or the number of employees (P):

PT = OP: T;
PT = OP: R.

The change in the level of labor productivity (its dynamics) is defined as the ratio of the level of labor productivity of the reporting period to the base or planned one. This indicator characterizes the percentage of its growth or decline in the reporting period.

By comparing the planned and basic levels of labor productivity, the percentage of its growth envisaged by the plan is calculated, and by comparing the actual and basic levels, the percentage of deviation of labor productivity in relation to the level of the previous year is calculated.

There are three methods for measuring labor productivity: natural, cost and labor.

A natural method for measuring labor productivity is that labor productivity (or output) is determined by dividing the amount of output produced in physical measures (pieces, tons, meters, etc.) by the number of workers or the amount of working time spent.

The calculation is performed using the formula:

PT = OP: P;
PT = OP: T,

Where PT is production in physical terms; OP – volume of manufactured products in physical measures.

EXAMPLE 1. A metallurgical plant produced 50 thousand tons in a year. rolled products, and the average number of employees of the plant for the year was 2 thousand people. Therefore, labor productivity is equal to:

PT = 50,000: 2000 = 25 t.

The natural method of measuring labor productivity is useful in analyzing production, especially output at workplaces and for individual types of products.

However, using natural indicators, it is possible to measure the level and dynamics of labor productivity only by type of product (work) without taking into account quality and work in progress.

This method cannot determine the entire volume of products produced, and, consequently, labor productivity per employee.

The cost (monetary) method of determining labor productivity is that product output is determined by dividing volumes, expressed in constant wholesale prices of the enterprise, by the number of employees or the amount of time spent.

EXAMPLE 2. During the year, an enterprise produced products A worth 2 million rubles, products B worth 1.5 million rubles. and products B for 1 million rubles. The average number of employees of the enterprise for the year was 1 thousand people. Let us determine the average annual production per employee:

PT = 4500 rub.

The cost method of measuring labor productivity allows you to keep records of heterogeneous products and differentiate prices depending on their quality. However, this method is not free from drawbacks.

Firstly, when the range of products, the cost of raw materials and materials, the share of cooperation changes, the output of gross output distorts the dynamics of labor productivity.

Secondly, there is the possibility of hiding the actual labor costs through price manipulation or the development of the shadow sector.

In monetary terms, labor productivity can be calculated based on gross, marketable, net (standard), and conditionally net products.

The labor method of measuring labor productivity growth is based on a comparison of the working time spent on the production of a given volume of output in the reporting and base periods.

This method allows you to keep track of the costs of producing a unit of production not only at an individual workplace, but in a team. But also on the scale of an enterprise, industry, etc.

In this case, the volume of production is measured in standard working hours, and labor productivity is determined by dividing the volume of work performed in standard hours by the average number of workers.

EXAMPLE 3. Over the course of a year, an enterprise produced products A - 5 thousand units, products B - 10 thousand units. The total labor intensity of products A in the reporting year was 10 standard hours, product B – 6 standard hours. The average number of employees of the enterprise for the year was 500 people. Let's calculate labor productivity per employee:

PT = 220 standard hours.

A significant disadvantage of the labor method is the difficulty of accounting for working time costs.

Labor intensity of a product is the cost of working time to produce a unit of product by one worker or group of workers. Reducing the labor intensity of products is closely related to labor productivity, as can be seen from the following formulas:

; , where is the increase in labor productivity to the base level, %;
- reduction in the labor intensity of products compared to the base level, %.
EXAMPLE 4. At the enterprise, the reduction in the labor intensity of products compared to the base level amounted to 25%:

Those. labor productivity increased by 33.33%.

The increase in labor productivity compared to the base level was 25%:

Those. the labor intensity of products decreased by 20%.

There are the following types of labor intensity: technological, labor intensity of production maintenance, production, production management and complete.

Technological labor intensity (Tm) is the sum of the labor costs of all the main workers - piece workers and time workers. It is defined like this:

Тm = Трс + Тpn,

Where Trs is the labor costs of the main piece workers; Тpn - labor costs of the main workers - time workers.

EXAMPLE 5. The labor costs of the main piece workers for production at the enterprise for the year amounted to 150 thousand man-hours, the main time workers - 50 thousand man-hours.

Tm = 150,000 + 50,000 = 200,000 people. – hour.

The labor intensity of production servicing (To) is the sum of the labor costs of auxiliary workers in the main workshops and all auxiliary sections of services involved in servicing production.

EXAMPLE 6. Over the course of a year, the labor costs of auxiliary workers in the main workshops amounted to 50 thousand man-hours, and the labor costs of workers in auxiliary areas and services involved in servicing production amounted to 75 thousand man-hours.

Then = 50,000 + 75,000 = 125,000 people. – hour.

Production labor intensity (TP) is the labor costs of all workers in the main and auxiliary workshops. It is calculated using the formula:

Tpr = Tm + To.

EXAMPLE 7. The technological labor intensity was 200 thousand man-hours, the labor intensity of production maintenance was 125 thousand man-hours.

Hence:

Tpr = 200,000 + 125,000 = 325,000 people. – hour.

The complexity of production management (Tu) reflects the labor costs of managers and specialists.

Total labor intensity (T) is the sum of labor costs of all categories of personnel and is determined by the formula:

T = Tpr + Tu.

Labor intensity can be standardized, actual and planned and is determined per unit of production. According to the place of application of labor, labor intensity is distinguished between factory, workshop, district and workplace labor intensity.

In economic analysis, indicators such as the index of working time costs (labor intensity) and the labor productivity index are often used.

The working time cost index (Jtime) reflects the reduction in working time costs (labor intensity) per unit of production and is calculated using the formula:

Where?q1 - volume of products produced in the reporting period in the corresponding units of measurement; t0 and t1 are the time spent per unit of production in the base and reporting periods.

EXAMPLE 8. In the base period, the labor intensity of product A was 15 standard hours, in the reporting period – 10 standard hours; labor intensity of product B in the base period is 5 standard hours; in the reporting period – 3 standard hours. Product output in the reporting year amounted to 10 thousand units for product A, and 15 thousand units for product B. The working time cost index will be equal to:

The labor productivity index (Jpr) is the reciprocal of the working time cost index, calculated by the formula:

Where?q1 - volume of products produced in the reporting period in the corresponding units of measurement; t0 and t1 are the costs of working time, respectively, in the base and reporting periods per unit of production.

EXAMPLE 9. Using the data for example 8, we calculate the labor productivity index:

1,5;
= 1,66;
= 1,551.

To determine changes in labor productivity, an index is widely used, based on a comparison of output per employee in the reporting and base periods, in monetary terms at comparable prices:

Jп = : ;
Jп = ,

Where q0 and q1 are production volumes in physical terms in the base and reporting periods, respectively; C – comparable price (net production standard) per unit of production; P0 and P1 - average headcount in the base and reporting periods; B0 and B1 - production of marketable (gross) output in comparable prices of the enterprise per employee of industrial production personnel (or worker), respectively, in the base and reporting periods.

EXAMPLE 10. In the reporting period, the enterprise produced products A - 10 thousand units. (in the base period - 9 thousand units), products B - 5 thousand units. (in the base period – 4 thousand units). The unit cost of product A is 5 rubles, product B is 10 rubles. The average number of employees of the enterprise in the reporting period was 1 thousand people, in the base period – 1100 people.

Let's determine the labor productivity index:

Using the given examples of analytical calculations using the index method, you can, based on the relevant data for your enterprise, workshop, or site, perform the same calculations and, by comparing the results obtained with the indicators of other similar departments, identify yet untapped reserves for growth in labor productivity.

Enterprise personnel planning.

2. All employees of enterprises are divided into workers, managers and specialists.

Grouping personnel into categories makes it easier to determine the need for workers of the relevant profession and qualifications, establish financial incentives, organize training and retraining of personnel, and contribute to their better use.

Analysis of structural changes in the composition of personnel allows us to identify trends in the distribution and redistribution of personnel, and their qualitative changes.

The category of workers, in turn, includes workers directly involved in the production of products or contributing to its implementation, engaged in the management of machines, mechanisms or aggregate installations, observation, management and regulation of machines, automatic lines and automatic devices (if they are paid according to the wage scale of workers ), as well as workers engaged in repair, adjustment and maintenance of equipment. Loading and unloading operations or providing other services to production.

Workers are divided according to production characteristics into main and auxiliary ones. The main ones include workers involved in the implementation of the technological process, and the auxiliary ones include workers who are not directly involved in the technological process, but contribute to its implementation.

They are divided into functional groups:

Organizational-technological, auxiliary-technological;
Maintaining equipment, mechanisms, apparatus in working condition;
Manufacturing of technological equipment;
Maintaining buildings and structures in working order;
Control, transport and loading and unloading;
Receiving, storing and issuing material assets;

Energy supply group:

Ensuring occupational health, safety and industrial sanitation;
Preparation and improvement of production.

When analyzing the structure of the workforce, it is necessary to study the quantitative relationships between individual groups of workers in the reporting and planning periods.

Managers constitute the category of workers who manage the activities of work collectives.

Specialists are workers whose positions, in accordance with qualification requirements, require higher or secondary specialized education.

Let's consider the indicators of the number and composition of the enterprise's employees.

Based on the possibility of use, all reserves are divided into stock reserves and loss reserves.

Inventory reserves, by their economic nature, are most similar to the concept of a reserve in general, since they represent unused opportunities for a more efficient organization of labor. Inventory reserves include, for example, underutilization of equipment in time, which may be due to interruptions in the loading of equipment, interruptions in power supply, unproductive use of operating time on this equipment, insufficient qualifications of the employee, etc.

Loss reserves include lost working time, defects, overconsumption of all types of energy, raw materials and materials. Therefore, this group of reserves is associated with the economical and efficient use of material factors of production.

Losses of working time include more productive losses of working time due to downtime, absenteeism, absence from work; as well as unproductive labor costs due to the need to correct defects or exceeding planned labor costs (due to technology violations).

According to the place of identification and use, all reserves are divided into:

1. national (rational use of the employed population, integrated use of natural resources);
2. regional (opportunities for better use of the region’s production potential);
3. industry and inter-industry (improving the use of connections between industries, combining and concentrating production);
4. intra-production (reserves for reducing labor intensity and reserves for better use of total working time).

According to the time of use, all reserves are divided into current and prospective, the basis for the implementation of which is large-scale technical re-equipment, reconstruction or modernization of an existing enterprise. The implementation of promising reserves is a rather lengthy process that requires a lot of preparatory work.

Decrease in labor productivity

Situation. A great way to suppress any desire to work among your colleagues is to constantly emphasize how little the company pays. True, whining and complaining are not always enough. Then the colleague, who decided to “open your eyes” to the real state of affairs, arms herself with statistics of other people’s salaries and every now and then sings “comparative songs” to you. This method doesn't work for many people. At first you nod in understanding, then you begin to sigh. Finally, your mood deteriorates, and there is no desire to work. But the topic of salaries is truly inexhaustible. Such conversations are especially intensified closer to the time of receipt of pay slips and reach their peak on the days when wages are received. “Well, where is such a salary good for? - the colleague sighs. “I was only able to pay for utilities and a loan.” There’s not enough money for anything else.”

How to avoid decreased productivity? The first thing that is important to understand in this situation is that you agreed to work for the promised salary. If it categorically did not suit you, you would have long ago gone in search of a warmer place. Secondly, comparative analysis can also be different. Let's say you don't get the highest salary (compared to another company). But at the same time, not the lowest. There is such a thing as the average salary in the industry. And if you find yourself in the “middle”, it’s not so bad. Monitor the statistics - and you will obviously find many organizations and enterprises where the employee performing your functions receives even (or much) less. When colleagues pester you with their complaints, give yourself other data - so as not to allow others to influence your mood.

They don't appreciate

Situation. Dissatisfied colleagues often like to repeat that management does not value them. “I’ve been working for this company for six years now,” some Natalya Petrovna complains. “You won’t get a good word from the management.” You plow on them, you plow, you ruin your health, and there is zero gratitude.”

How to avoid decreased productivity? The whole point is that high-quality performance of an employee’s immediate duties is the norm for management, but not a reason for praise. The boss believes that for quality work you receive a monthly salary (and sometimes bonuses). This is the assessment of your work. But if something went wrong, you could be fined, lose your bonus, or ultimately get kicked out. Therefore, there is no need to expect any special recognition from the boss. “Do you think that you are oppressing your back here? So you get money for it!” - my former boss liked to repeat.

Increase the range of responsibilities

Situation. Business is growing rapidly. Every company continually introduces new services for customers, the range of goods sold is growing, and sales turnover is increasing. All this leads to the fact that the volume and range of responsibilities is growing by leaps and bounds. “I used to type out 16 pages a week, then 20, and now all 24,” complains layout designer Svetochka. “And I didn’t receive a single penny of additional payment!”

How to avoid decreased productivity? Management has the right to overload an employee to such an extent that he is busy for all 8 working hours. Of course, it seems illogical to the employee that previously he had 3 hours a day for smoking breaks, coffee breaks, conversations with colleagues and surfing the Internet, and now - no more than an hour. It’s even more bewildering when you work all day “without stopping” - there’s no time to visit your friend in the next office and drink a cup of tea. True, this happens extremely rarely. As an employee (with the exception of representatives of those professions that are engaged in customer service - bank employees, etc.), he always has time for a coffee break, as well as the opportunity to answer phone calls from his mother, girlfriend and beloved. However, what did you want? After all, they don’t pay you for talking and not for smoking breaks. They pay for 8 hours of working time, so the range of responsibilities can be stretched to the point of “I can’t.”

No growth

Situation. A bad soldier is one who does not dream of becoming a general. Therefore, it is generally accepted that every employee does nothing but dream of a promotion, career growth and a position as a director or, at a minimum, head of a department. “Yes, I’ve been working too long at this job! – designer Masha complains. - No progress! No development! I'm tired of everything!

How to avoid decreased productivity? The story about “growth” is a myth created so that the employee sees a “bright future.” Firstly, you need to understand that not everyone can become a boss, because this requires fundamentally different qualities than those required of an ordinary employee. This is the ability to lead, to “lead,” to manipulate, to skillfully combine carrot and stick methods, to “be bitchy.” In this regard, my boss liked to repeat: “A leader should not be soft and humane.” Therefore, if you are a good accountant or merchandiser, this does not at all mean that you will become an excellent leader. Perhaps your character is suited just for painstaking work, and not for “introducing the ideas of increasing labor productivity to the masses” and “convincing the need for reductions and redistribution of responsibilities among the remaining staff.” Secondly, there are companies where, in principle, “left-wing people” are not allowed into leadership positions. In particular, we are talking about a family business, where the director and heads of departments are husband, wife, brother, nephew and children. In this case, hoping for some kind of increase is naive and stupid. Thirdly, think for yourself whether you need this - to be responsible for other people, to arrange “executions” and “pardons”, to deal with personnel work (and it’s always difficult to work with people)... And how to go on vacation or sick leave ? Perhaps you don’t need this “promotion” and “development” at all. You can live happily just by doing your job well.
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Output is an indicator measured in the number of units of product that were produced in a certain time or by one worker.

How is output determined?

Output is a direct indicator of labor productivity. There are three main methods for determining it, namely: natural, monetary and labor.

The first option involves dividing the volume of products that were manufactured or sold by the average number of employees directly involved in the production process. This technique is applicable only to those enterprises that produce products of the same name.

If an organization produces heterogeneous products that cannot be reduced to one unit of measurement, then it is advisable to use the cost method. In this case, output is the ratio of the monetary equivalent of all manufactured goods to the number of workers.

As for the labor method of determining output, we note that it is used to assess the labor productivity of individual teams, jobs or departments. The indicator is determined in standard hours. This takes into account not only finished products, but also work in progress. The value of this indicator is that it helps to assess the efficiency of labor organization and the rational use of labor.

Production rate

Production is an indicator that is determined based on the results of a certain period. However, there are also standards that define the desired state of affairs. We are talking about normative development. To determine this indicator, it is necessary to multiply the duration of the period by the number of workers participating in the production process. The result is divided by the time that, according to the standards, is allotted for the production of a unit of product. In this way, the maximum result that can be achieved at the enterprise is determined.

Production analysis

Output is the most important indicator of an enterprise's performance. To draw any conclusions based on it, it is necessary to conduct a thorough analysis. It may consist of the following:

• dynamics of the indicator over time (based on data for several years, it is possible to determine trends in the operation of the enterprise, as well as make forecasts for the future situation);
• factor analysis (determines which factors most influence labor productivity and output, which makes it possible to adjust further work);
• determination of growth rates and increments (shows the ratio of the increase in output for different periods, which allows you to study in more detail the periods with unsatisfactory indicators).

Indicators for determining production

Output, as an indicator of labor productivity, is regularly calculated to evaluate the functioning of the enterprise. In order to determine this value, it is necessary to collect the following information:

• volume of production in physical or value terms (and you can take the actual value of the indicator, or you can take the planned value in order to calculate standard output);
• the number of employees who are directly involved in the production process (this makes it possible to assess the effectiveness of their work, as well as determine areas for rationalization of personnel);
• duration of work of production units (irreplaceable if you need to estimate product output per unit of time).

How production is accounted for

Output is a quantitative expression of labor productivity. Since this indicator plays a fairly important role in analyzing the operation of an enterprise, it is necessary to somehow keep records of it. This is especially true in cases where a piece-rate wage system is used, which directly depends on the output indicator. Keeping such records gives the entrepreneur the following opportunities:

• availability of data on the performance results of each employee;
• fair distribution of wages in accordance with production indicators (excluding defective products);
• ensuring control over the compliance of the quantity of products produced with the materials and raw materials released to the workshop);
• identification of “bottlenecks” that impede the movement of semi-finished products between workshops and departments.

As for modern accounting systems, the following are most widely used in relation to production:

• in accordance with the work order for performing a certain amount of work;
• in accordance with the so-called “route map”;
• assessment of the indicator based on the final results of the work.

Output level

Output is the amount of finished products (in some cases, components and semi-finished products are also taken into account) that were produced by one unit of labor or per unit of time. In addition, the concepts of output level indicators are also distinguished:

• average output per hour - determined by dividing the volume of products manufactured during the period by the number of man-hours of work in the workshop;
• average output per day - directly related to the previous indicator (determined by multiplying the value per hour by the length of the working day or shift);
• the output of one worker is determined by the ratio of products manufactured per month (or any other reporting period) to the average number of production personnel.

What can affect production

Output is the amount of products produced per unit of time. It is worth noting that this indicator is not stable and may fluctuate depending on a number of factors:

• the introduction of new technologies or operations can have two effects: on the one hand, it leads to the rationalization of the production process, and on the other, it can cause delays during the development period;
• adding new workers to the team who need time to adapt and become familiar with the production process;
• the use of previously unused raw material resources (here, too, production may decrease for some time);
• mass production leads to natural fluctuations in this indicator.

Conclusion

Output can be considered one of the key indicators, because it, in fact, is a reflection of labor productivity. This value makes it possible to evaluate the results of work in physical or monetary terms. This indicator is especially important for enterprises that use a piece-rate wage system, because it makes it possible to fairly distribute monetary resources between employees.

Efficient use of resources is a condition that ensures the fulfillment of production plans. For the purpose of analysis, the organization’s personnel are divided into production and administrative. Based on the name, it is clear that the first group includes workers directly involved in the main activities of the enterprise, and the second group includes all the rest. For each of these groups, the average annual output is calculated and the quality of labor use is analyzed.

Basic Concepts

During labor force analysis, it is examined It shows how many products are manufactured per hour (day, month, year). To calculate this indicator, you need to determine the average annual output and labor intensity. They best reflect the efficiency of labor costs. Increased productivity leads to increased production and wage savings.

Resource provision

The number of employed people in an enterprise is of great importance. When analyzing the supply, the actual number is compared with the planned number and indicators for the previous period for each group of workers. A positive trend is when average annual output grows against the background of a change (decrease) in the number of any of the groups of employed employees.

The reduction of support personnel is achieved by increasing the level of specialization of those involved in setting up and repairing equipment, increasing mechanization and improving labor.

The number of personnel is determined according to industry standards and the rational use of working time necessary to perform certain functions:

1. Workers: H = Labor intensity: (Annual working hours * Standards fulfillment rate).

2. Equipment workers: N = Number of units * Number of workers in a given area * Load factor.

Qualification level analysis

The number of employees by specialty is compared with the standard number. The analysis reveals a surplus (shortage) of workers in a certain profession.

The qualification level assessment is calculated by summing the tariff categories for each type of work. If the actual value is lower than planned, this will indicate a decrease in product quality and the need to improve personnel qualifications. The opposite situation suggests that workers need to be paid extra for their qualifications.

Management personnel are checked for compliance with the level of education for the position held. An employee's qualifications depend on age and length of service. These parameters are also taken into account in the analysis. It calculates accepted and departed employees, including for negative reasons. At the next stage, the use of working time is analyzed using the following algorithm:

1. Nominal mode = 365 days - Number of weekends and holidays.

2. Attendance mode = Nominal mode - Number of days of absence from work (vacation, illness, absenteeism, management decision, etc.).

Labor intensity

Labor intensity is the time spent on producing a unit of product:

Tr = FRVi / FRVo, where:

• FRVi - time to create the final product;
• FRVo - general working time fund.

Average annual production is the inverse indicator of labor intensity:

• T = Time spent / Volume of production.
• T = Number of personnel / Volume of production.

To calculate the productivity of one employee, in the above formula you need to put one in the numerator. Average annual output per worker is the inverse indicator of labor intensity. It not only reflects the performance of a particular employee, but also makes it possible to draw up a plan for the next year.

By reducing labor intensity, labor productivity increases. This is achieved through the introduction of scientific and technological progress, mechanization, automation, revision, etc. Labor intensity should be analyzed not only with planned indicators, but also with other enterprises in the industry.

Output and labor intensity reflect the results of real work, on the basis of which it is possible to identify resources for development, increasing productivity, saving time, and reducing numbers.

Performance Index

This is another indicator of employee performance. It shows the rate of productivity growth.

ΔPT = [(B1 - B0)/B0] * 100% = [(T1 - T1)/T1] * 100%, where:

• B1 - average annual output of one employee in the reporting period;
• T1 - labor intensity;
• B0 is the average annual output of a worker in the base period;
• T0 - labor intensity of the base period;

As can be seen from the formulas presented above, the index can be calculated using production and productivity data.

Changes in the index are determined based on the planned savings in personnel:

ΔPT = [E/(H - E)] * 100%, where E is the planned population savings.

The index shows the change in performance in the base period compared to the previous one. Productivity depends on the competence of workers, the availability of necessary equipment, and financial flows.

Alternative

P = (Production Volume * (1 - Downtime Ratio) / (Labor Costs * Headcount).

This approach does not take into account downtime hours. The volume of production can be expressed in pieces, labor or monetary units.

Factor analysis

Since labor productivity is calculated based on the number of products manufactured per unit of time, it is these indicators that are subject to detailed analysis. During the calculations, the level of task completion, tension, increase in output, reserves for productivity growth and their use are determined.

Factors that influence labor productivity can be grouped into groups related to:

Increasing the technical level;

Improving labor organization;

Improving the qualifications of employees, the level of education of workers, strengthening discipline and improving the system of calculation and payment of wages.

Labor productivity is analyzed in the following areas:

• the level of generalizing indicators is assessed;
• factors influencing average hourly output are analyzed;
• reserves for increasing productivity are identified;
• the labor intensity of products is studied.

Example 1

Based on the data presented in the table below, you need to determine what the enterprise’s average annual and average hourly output is.

Increased productivity due to reduced labor intensity:

According to plan: (4.7*100) / (100-4.7) = 4.91%;

In fact: (9.03*100) / (100 - 9.03) = 9.92%.

The labor intensity plan was exceeded by 4.33%. As a result, average annual production increased by 5.01%.

Peculiarities

• The number of employees in optimal conditions should be calculated using the average number. Each employee is counted once a day.
• Performance can be determined by looking at revenue data from the income statement.
• Labor and time costs are also reflected in the accounting documentation.

Other indicators

Average productivity is determined if there are a large number of products with different labor intensity, using the following formula:

Вср = ΣVolume of production of a type of product *Labour intensity coefficient of a type of product.

The value (K i) for positions with minimal labor intensity is equal to one. For other types of products, this indicator is calculated by dividing the labor intensity of a particular product by the minimum.

Labor productivity per worker:

Pr = (Volume of output * (1 - K i) / T.

Pr = (p. 2130 * (1 - K)) / (T * H).

Productivity must be constantly increased by using new equipment, training workers, and organizing production.

Salary Fund (WF)

The analysis of the wages begins with the calculation of deviations of the actual (FZPf) and planned (FZPp) salary values:

FZPa (rub) = FZPf - FZPp.

Relative deviation takes into account the implementation of the production plan. To calculate it, the variable part of the salary is multiplied by the plan implementation coefficient, and the constant part remains unchanged. Piece wages, bonuses for production results, vacation pay and other payments that depend on production volumes are included in the variable part. Salaries calculated according to tariffs relate to the permanent part. Relative deviation of FZP:

FZP = FZP f - (FZPper * K + ZP constant).

• production volume (O);
• production structure (C);
• specific labor intensity of products (LC);
• salary per person-hour (OT).

FZP lane = O * S * UT * OT.

Before analyzing each of the factors, it is necessary to carry out intermediate calculations. Namely: define the FZP variable:

• according to plan: FZP pl = O * S * OT;
• according to plan, taking into account the given production volume: FZP conv. 1 = FZP pl * K;
• according to the plan, calculated with the actual production volume and structure: FZP conv. 2 = O * UT * OT;
• actual with specific labor intensity and a given level of remuneration: FZP cond. 3 = Of * UTF * OFF.

Then you need to multiply each of the obtained values ​​by the absolute and relative deviation. This way you can determine the influence of each factor on the variable part of the salary.

The permanent part of the FZP is affected by:

• number of personnel (H);
• number of days worked per year (K);
• average shift duration (t);
• average hourly wage (AHW).

FZP f = Ch * K * t * ChZP.

The influence of each factor on the final result can be determined in exactly the same way. First, changes in each of the four indicators are calculated, and then the resulting values ​​are multiplied with absolute and relative deviations.

The next stage of the analysis is calculating the effectiveness of using FZP. For expanded reproduction, profit, and profitability, it is necessary that productivity growth outpace the growth of wages. If this condition is not met, then there is an increase in cost and a decrease in profit:

• earnings (J ZP) = Average salary for the reporting period / Average salary for the planning period;
• average annual output (J pt) = Output for the reporting period / Output for the planning period;
• labor productivity: (K op) / K op = J pt / J salary;
• saving of wages and salaries: E = wages and salaries * ((J salary - J pt) / J salary).

Example 2

• production volume - 20 million rubles;
• average annual number - 1,200 people;
• over the year, the organization’s employees worked 1.72 million people/hour and 0.34 million people/day.

1. Hourly output of one worker = Volume of production / Man-hours worked = 20 / 1.72 = 11.63 rubles.
2. Daily output = 20 / 0.34 = 58.82 rubles.
3. Annual output = 20 / 1.2 = 16.66 rubles.

QUESTION 23

Labor productivity characterizes efficiency, effectiveness of labor costs and is determined by the amount of products produced per unit of working time, or labor costs per unit of products produced or work performed. There is a distinction between the productivity of living and the productivity of social (aggregate) labor.

Living labor productivity determined by the cost of working time in each individual production, and productivity of social (total) labor - costs of living and materialized (past) labor. The productivity of social (total) labor in relation to the entire national economy is calculated as the sum of national income per person employed in the branches of material production.

At enterprises, labor productivity is defined as the cost efficiency of living labor only and is calculated through indicators of output and labor intensity of products, between which there is an inverse relationship (Fig. 3).

Rice. 3. Labor productivity indicators

Output (B)— This the amount of products produced per unit of working time or per one average employee or worker for a certain period (hour, shift, month, quarter, year). It is calculated as the ratio of the volume of production (OP) to the cost of working time for the production of these products (T) or to the average number of employees or workers (H):

B = OP / T or B = OP / H.

Note that when defining the level of labor productivity through the output indicator, the numerator (volume of products produced) and the denominator of the formula (labor costs for production or the average number of employees) can be expressed in different units of measurement. In this regard, depending on the denominator of the formula used, average hourly, average daily, average monthly, average quarterly and average annual production are distinguished.

Index average daily output products reflects the average volume of products produced by one worker per day worked:

When calculating daily output Days worked by a person do not include all-day downtime and absenteeism. It depends on the average hourly output and the degree of use of the working day:

In days = In hours × P cm,

where P cm is the average actual duration of a working day (shift).

Note that if costs labor are measured by the average number of workers, then we obtain an indicator of the average monthly (average quarterly, average annual) production output per one average worker (depending on the period of time the volume of production and the number of workers belong to - month, quarter, year):

Average monthly output depends on the average daily output and on the number of days worked on average by one average worker:

In month = V d × T f

In month = In hour × T f × P cm,

where Tf is the average actual duration of the working period, days.

The relationship of this indicator with the previous one is determined by the specific gravity (d) workers in the total number of PPP employees:

Indicators quarterly average And average annual output per one average worker (employee) are determined similarly. Note that the volume of gross and commercial output can be calculated using the formula:

As for the numerator of the output indicator, then, depending on the choice of unit of measurement, the volume of production can be expressed in natural, cost and labor units of measurement. Accordingly, there are three methods for determining output: natural (conditionally natural), cost and labor (based on standardized working hours).

Natural indicators measurements labor productivity are the most reliable and accurate and are more consistent with its essence, but the scope of their application is limited. Natural indicators when determining output are used at enterprises in such industries as gas, coal, oil, electric power, forestry, etc., and conditionally natural indicators - in the textile, cement industry, metallurgy, production of mineral fertilizers, etc.

Compared to naturalcost method the definition of output is universal, however, it takes into account not only changes in the costs of living labor, but also to a large extent the influence of structural changes in the production program, material intensity of manufactured products, changes in prices, etc. Output in monetary terms at the enterprise, depending on the area of ​​application of this indicator can be determined by indicators of gross, marketable, sold and net products.

Labor method measurements Labor productivity involves the use of labor intensity as a measure of production. In practice, it has a limited scope of application: at individual workplaces, in teams, at sites and in workshops producing heterogeneous and unfinished products that cannot be measured either in natural or in monetary units. In most cases, normalized technological labor intensity at the beginning of the year is used as a product meter.

Main planning and accounting indicators Labor productivity at industrial enterprises is the volume of production in physical or value terms per employee of industrial production personnel (per man-day or man-hour worked) and the labor intensity of a unit of product or work. Labor intensity ( T r ) represents the cost of living labor to produce a unit of output. The labor intensity indicator has a number of advantages over the output indicator. It establishes a direct relationship between production volume and labor costs and is determined by the formula:

T r = T / OP,

Where T— time spent on the production of all products, standard hours or man-hours; OP— volume of products produced in physical terms.

Note that the production indicator is a direct indicator of labor productivity, since the greater the value of this indicator (other things being equal), the higher labor productivity. The labor intensity indicator is the opposite, since the lower the value of this indicator, the higher the labor productivity. There is a relationship between changes in time standards (labor intensity) and output. If the time rate decreases by (C n) percent, then the production rate increases by (U c) percent, and vice versa. This dependence is expressed by the following formulas:

Example. The time rate has decreased by 20%, then the production rate will increase by Y in = (100 × 20)/(100 - 20) = 2000/80 = 25%. And vice versa, if the production rate increases by 25%, then the time rate will decrease by C n = (100 × 25)/(100 + 25) = 20%.

Depending on the composition of labor costs, included in the labor intensity of products, and their roles in the production process are distinguished by technological labor intensity, labor intensity of production maintenance, production labor intensity, labor intensity of production management and total labor intensity (Fig. 16.4).

Rice. 4. Structure of the total labor intensity of manufacturing products

Technological complexity (T tech) reflects the labor costs of the main production piece workers (T xia) and temporary workers (T pov):

T tech = T sd + T rev,

The indicator of technological labor intensity is the most common, because the rationing of labor at an enterprise (firm) concerns workers to a greater extent, and employees to a lesser extent.

Labor intensity of production maintenance (T obsl) represents the totality of costs of auxiliary work shops of the main production (T remember) and all workers in auxiliary workshops and services (repair, energy workshop, etc.) engaged in servicing production (T sp):

T obs = T aux + T aux.

Production labor intensity(T pr) includes the labor costs of all workers, both main and auxiliary:

T pr = T tech + T obs.

Labor intensity of production management (That) represents the labor costs of employees (managers, specialists and actual employees) employed in both main and auxiliary workshops (T sl.pr), and in general plant services of the enterprise (T next head):

T y = T next + T next head.

Included total labor intensity (T full) labor costs of all categories of industrial production personnel of the enterprise are reflected:

T full = T tech + T obs + T y.

Depending on the nature and purpose of the costs of labor, each of the indicated indicators of labor intensity can be project, prospective, normative, planned and actual. In planned calculations, a distinction is made between the labor intensity of manufacturing a unit of product (type of work, service, part, etc.) and the labor intensity of commercial output (production program).

Labor intensity per unit of production(type of work, service), as already noted, is divided into technological, production and complete, depending on the labor costs included in the calculations. The labor intensity of a unit of production in physical terms is determined for the entire range of products and services at the beginning of the planning period. With a large assortment, labor intensity is determined by representative products, to which all others are reduced, and by products that occupy the largest share in the total volume of production.

Labor intensity of commodity output ( T TV ) is calculated using the following formula:

Where T i— labor intensity of a unit of production (work, services), standard hours; OP, is the volume of output of the i-th type of product, according to the plan, of the corresponding units; P— number of items (nomenclature) of products (works, services), according to the plan.

T ore intensity of the production program is defined similarly. Note that if the calculations use the technological (production, total) labor intensity of a unit of production (work, services), then accordingly we obtain the technological (production, total) labor intensity of the commodity output (production program).